https://www.taxtmi.com/caselaws?id=233569 The Tribunal ruled in favor of the assessee, determining that payments made for modeling services to Ms. Katrina Kaif through Matrix India were not subject to Tax Deducted at Source (TDS) under Section 194J. The Tribunal found that modeling services did not qualify as "professional services" under Section 194J, supporting its decision with relevant legal interpretations. As a result, the appeal was allowed in favor of the assessee, with other related issues being deemed academic and dismissed accordingly. en-us Wed, 20 Feb 2013 00:00:00 +0530 Fri, 05 Aug 2022 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233569 The Tribunal ruled in favor of the assessee, determining that payments made for modeling services to Ms. Katrina Kaif through Matrix India were not subject to Tax Deducted at Source (TDS) under Section 194J. The Tribunal found that modeling services did not qualify as "professional services" under Section 194J, supporting its decision with relevant legal interpretations. As a result, the appeal was allowed in favor of the assessee, with other related issues being deemed academic and dismissed accordingly. Case-Laws Income Tax Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233569