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TMI Blog2023 (2) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Income Tax Act, 1961 ('the Act')? 2. Assessees in both the appeals are the authorities appointed by and working under the directions of State Government with their main function to disburse the Honorarium/Remuneration to the teachers with whom the colleges enter into an agreement to perform the teaching work entrusted by the college committee in accordance with the curriculum of intermediate syllabus. Such teachers are paid a fixed monthly Honorarium/Remuneration which does not exceed Rs. 5 lakh. 3. Learned Assessing Officers took the view for the assessment year 2020-21 that the payments made to such contract teachers fall within the definition of the expression 'fee for professional services' under section 194J of the Act and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessees that section 194J of the Act, by way of explanation qualifies the expression 'fee for professional services' and viewed from that angle, the payments made in this case are not for 'fee for professional services'. Reliance is placed on CBDT Notification No. 88/2008 dated 28/01/2008. 7. We have gone through the record in the light of the submissions made on either side. For a comprehensive understanding of the definition of 'fee for professional services', we deem it just and necessary to refer to the provisions under section 194J of the Act, which reads as under,- '194J. Fees for professional or technical services.-(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, clear that while requiring the persons responsible for paying to a resident any 'fee for professional services' to deduct the TDS at a specified rate, by way of explanation it is provided that for such purpose, the "professional services" shall mean services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section. Learned CIT(A) in the order in ITA No. 32/Hyd/2023 rightly referred to the Notification No. 88/2008 dated 28/01/2008 issued by CBDT notifying 'such other profession' in the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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