Submissions on TDS Deduction u/s 194J or u/s 194C on Payments to X-Ray and CVC Machine Maintenance not considered: ITAT directs Fresh Adjudication [Read Order]

The maintenance of X-ray machine and CVC machine attracts TDS under Section 194C and not under Section 194J as professional charges

By Aiswarya Krishnadas - On April 22, 2024 5:00 pm - 2 mins read

ITAT - ITAT Delhi - Income Tax - TDS Deduction - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has ordered a reconsideration, directing fresh adjudication. This decision comes as submissions regarding Tax Deducted at Source ( TDS ) deductions under Sections 194J or 194C for payments related to X-Ray and CVC machine maintenance were not considered. The assessee made certain payments…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics