The Assessee deducted TDS under section 194C. The Assessing Officer held that the TDS was required to be deducted\u00a0 under section 194J and entire amount was disallowed. On an appeal to CIT(A), the CIT(A) upheld the decision of the Assessing Officer based on the judgement of Hon\u2019ble Kerla High Court. On further appeal to Tribunal, the Tribunal held in favor of Assessee based on the judgement of the Hon\u2019ble Calcutta High Court and Hon\u2019ble Delhi High Court. The Tribunal relied upon the Supreme Court\u00a0 judgement wherein the Apex Court held that in case of identical issues judgement of Jurisdictional High Court is not available and there are divergent views of non jurisdictional High Courts, the construction which is favorable to Assessee should be adopted. On further appeal by the Department the hon\u2019ble court held in favor of Assessee and directed the AO to delete the addition. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 40(a)(ia): Amounts not deductible-Deduction at source-Short deduction of TDS-Fees for professional or technical services- No disallowance under section 40(a)(ia)[S.194C, 194J]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59533","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fud","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59533"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59533\/revisions"}],"predecessor-version":[{"id":59534,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59533\/revisions\/59534"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}