2018 (3) TMI 1772

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..... and dubbing expenses has appropriately being done under Section 194C of the Act. Further holding that Section 194J of the Act would have no application in the present facts. - INCOME TAX APPEAL NO. 1110 OF 2015 - - - Dated:- 26-3-2018 - M.S. SANKLECHA AND SANDEEP K. SHINDE, JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Mr. F.V.Irani i/by Mr. .....

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..... he tax deduction at source had to be under Section 194J of the Act and not under Section 194C as done by the RespondentAssessee. This interalia while upholding the order of the CIT (Appeals) that the appropriate deduction had been done by the RespondentAssessee under Section 194C of the Act and thus, there was no occasion to disallow expenditure under Section 40(a)(ia) of the Act. 4 .....

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