Payment to Processing Agency for Computer Assisted Work Not ‘Professional Service’, No TDS u/s 194J: ITAT [Read Order]

Payment - Processing - Assisted - Professional - Service - TDS - ITAT - TAXSCAN

The Raipur bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment made to the processing agency for the computer assisted work cannot be considered as “professional service” for the purpose of the 194J of the Income Tax Act, 1961. The assessee,CG Professional Exam Board is a self-governing body under the State…

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