Held, that the contract was for supply of computer hardware, software, connected accessories, uninterrupted power supply systems, furniture, stationery, consumables and this contract was to be carried out by the contractor through its own personnel. Thus, it was a simple contract of carrying out a work. Thus, section 194J was not applicable and the assessee had rightly deducted tax at source under section 194C. (AY. 2013-14, 2014-15)
District Project Officer v. ITO (TDS) (2022) 98 ITR 356 (Jaipur) (Trib)
S. 194C: Deduction at source-Contractors-Contractor providing Computer hardware and software-Tax deducted under 194C-Assessing Officer held tax to be deducted under 194J-Contractor not making available any technical services to assessee-Assessee not in default. [S. 194J, 201(1), (201(1A)]