IT: Sitting fees paid to directors do not amount to fees paid for any professional services as per Explanation to section 194J(1)

IT: Sitting fees paid to directors do not amount to fees paid for any professional services as per Explanation to section 194J(1)

IT: Payments made by assessee towards testing and inspection charges could not be construed as payments towards professional service as per provisions of section 194J and assessee had rightly deducted tax under
section 194C

IT: Where cranes were provided by parties along with driver/operator and all expenses were borne by owners only, provisions of section 194C were only applicable for such payment and not provisions of section 194-I

IT: Payment towards windmill operation and maintenance attracts provisions of section 194C

IT: Payment towards annual maintenance charges for software maintenance attracts provisions of section 194C and not provisions of section 194J

IT: Training and seminar expenses do not fall under definition of professional services and, accordingly, tax to be deducted under section 194C

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[2013] 36 taxmann.com 574 (Pune - Trib.)

IN THE ITAT PUNE BENCH 'A'

Bharat Forge Ltd.