https://www.taxtmi.com/caselaws?id=367663 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision that the payments made by the assessee to a Government undertaking for assembling activities fell under section 194C for work, not under section 194J for professional services. The Tribunal determined that the payments were for specific work phases involving assembly based on provided specifications, rather than technical consultancy. The judgment clarified the distinction between work and professional services under the Income Tax Act, emphasizing the nature of activities performed in determining tax treatment. en-us Tue, 14 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 16:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367663 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision that the payments made by the assessee to a Government undertaking for assembling activities fell under section 194C for work, not under section 194J for professional services. The Tribunal determined that the payments were for specific work phases involving assembly based on provided specifications, rather than technical consultancy. The judgment clarified the distinction between work and professional services under the Income Tax Act, emphasizing the nature of activities performed in determining tax treatment. Case-Laws Income Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367663