https://www.taxtmi.com/caselaws?id=388087 The Tribunal ruled in favor of the assessee on the requirement of withholding tax under section 194J for payments made to Matrix India on behalf of Ms. R.K. Kaif, stating that modeling services provided by Ms. Kaif did not qualify as professional services under section 194J. Regarding TDS deduction on payments made to Custom House Agents, the Tribunal directed the AO to verify compliance and decide accordingly. For the supply of cameras by Hical Magnetic Private Limited, TDS under section 194C was upheld, while TDS deduction on supply of batteries by Power Cell Batteries India Ltd. was deemed unnecessary based on a contract for sale. en-us Fri, 01 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2019 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388087 The Tribunal ruled in favor of the assessee on the requirement of withholding tax under section 194J for payments made to Matrix India on behalf of Ms. R.K. Kaif, stating that modeling services provided by Ms. Kaif did not qualify as professional services under section 194J. Regarding TDS deduction on payments made to Custom House Agents, the Tribunal directed the AO to verify compliance and decide accordingly. For the supply of cameras by Hical Magnetic Private Limited, TDS under section 194C was upheld, while TDS deduction on supply of batteries by Power Cell Batteries India Ltd. was deemed unnecessary based on a contract for sale. Case-Laws Income Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388087