TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services ...

Payments for Tabulation and Mark Sheets Not "Professional Services"; No TDS Required u/s 194J.

January 13, 2023

Case Laws Income Tax AT

TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services rendered by the processing agency, i.e., tabulation, checking and preparation of mark sheets and other computer assisted work provided to the assessee could not be brought within the meaning of “professional services” and thus, the assessee could not have been saddled with any obligation to deduct tax at source on the payments made to the processing agency u/s.194J. - AT

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TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services ...

Payments for Tabulation and Mark Sheets Not "Professional Services"; No TDS Required u/s 194J.

January 13, 2023

Case Laws Income Tax AT

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