Held that he payment for advertisement in connection with its business fell within the ambit of section 194C and not section 194J. For failure to deduct at source on rent matter remanded to the Assessing Officer. (AY. 2011-12)
Perfect Probuild P. Ltd. v. Dy.CIT (2021) 90 ITR 25 (SN) (Delhi) (Trib.)
S. 194C : Deduction at source-Contractors-Advertisement-Liable to deduction u/s. 194C and not u/s. 194J-Lease rent-Failure to deduct tax at source on rent-Matter remanded. [S. 194J, 201(1), 201(IA)]