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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 ..... 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. We are in agreement with the observations of the learned CIT(A) that the words fee for professional services means will not leave any scope for interpretation and the categories mentioned therein as on the date are exhaustive by the explanation itself or by the notification of CBDT and by necessary implication, such an exhaustive definition excludes the payments made to the contract teachers in intermediate colleges. Apart from this, the payment to none of the contract lectu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of TDS on the payments made by the assessees to the contract teachers, the assessees are assessees in default under section 201(1) of the Act and also further liable for simple interest on the tax. 4. Assessees preferred appeals. In case of the assessee in ITA No. 32/Hyd/2023, the CIT(A), NFAC-Delhi took the view that the payments made by the assessee to the contract teachers for teaching in intermediate colleges do not fall in the definition of fee for professional services and, therefore, they cannot be held as assessee in default , for not deducting the tax at source under section 194J of the Act; whereas in the case of the assessee, in ITA No. 726/Hyd/2022, a view is taken that for want of concrete pieces of evidence and full fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or professional services, or (b) fees for technical services, shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to five per cent. of such sum as income-tax on income comprised therein: Provided that no deduction shall be made under this section (A) from any sums as aforesaid credited or paid before the 1st day of July, 1995; or (B) where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed (i) twe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sports columnists. Either in the explanation to section 194J of the Act or in the notification issued thereunder, the contract teachers, referred to as teaching professionals by the learned DR are not covered. 9. We are in agreement with the observations of the learned CIT(A) in ITA No. 32/Hyd/2023 that the words fee for professional services means will not leave any scope for interpretation and the categories mentioned therein as on the date are exhaustive by the explanation itself or by the notification of CBDT and by necessary implication, such an exhaustive definition excludes the payments made to the contract teachers in intermediate colleges. Apart from this, the payment to none of the contract lectures exceeds Rs. 5 lakh and base ..... X X X X Extracts X X X X X X X X Extracts X X X X
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