Held that on payment of pest control expenses, the assessee has deducted tax at source and has fulfilled the conditions laid down in section 194C of the Act. To this extent no disallowance should be made. In respect of balance, no details of day to day expenditure have been furnished. The assessee was to furnish details of day to day expenditure on account of building maintenance and the Assessing Officer was to verify them in light of provisions of section 194C of the Act and decide the issue afresh as per the provisions of law. (AY.2011-12)