Salary paid to an accountant at Rs. 12,000 per month is not...

Salary paid to an accountant at Rs. 12,000 per month is not liable for tax deduction at source u/s 194J as it is a salary expenditure, not payment towards professional or technical services. The total salary amount paid is below the taxable limit, hence no TDS obligation arises u/s 192. Consequently, the disallowance u/s 40(a)(ia) for non-deduction of tax at source u/s 194J is deleted as the payment is towards salary and not professional fees. The Appellate Tribunal set aside the findings of the CIT(A) and allowed the assessee's appeal on this issue.