https://www.taxtmi.com/caselaws?id=382088 The High Court of Bombay upheld the decision of the Income Tax Appellate Tribunal regarding tax deduction on outsourcing expenses under the Income Tax Act. The Court determined that the services provided were clerical and fell under Section 194C, not managerial or technical under Section 194J. The judgment emphasized the need to analyze the nature of services to ascertain the correct tax deduction section. The appeal by the Revenue was dismissed as the Court found no error in the Tribunal's decision, clarifying the distinction between clerical and managerial/technical services for tax purposes. en-us Tue, 18 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 10:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382088 The High Court of Bombay upheld the decision of the Income Tax Appellate Tribunal regarding tax deduction on outsourcing expenses under the Income Tax Act. The Court determined that the services provided were clerical and fell under Section 194C, not managerial or technical under Section 194J. The judgment emphasized the need to analyze the nature of services to ascertain the correct tax deduction section. The appeal by the Revenue was dismissed as the Court found no error in the Tribunal's decision, clarifying the distinction between clerical and managerial/technical services for tax purposes. Case-Laws Income Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382088