https://www.taxtmi.com/caselaws?id=310132 The ITAT Ahmedabad ruled in favor of the assessee, holding that market survey services were not classified as professional services under section 194J of the Income Tax Act. As market survey services were not explicitly notified, the disallowance of Rs 1,80,000 for payments made to individuals for market survey services was deemed unwarranted. The tribunal emphasized the importance of precise legal definitions and notifications in determining TDS obligations, ultimately allowing the appeal and deleting the disallowance amount. This decision clarified that services must be specifically mentioned or notified to attract TDS provisions under the law. en-us Fri, 12 Sep 2014 00:00:00 +0530 Sun, 08 Oct 2023 11:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310132 The ITAT Ahmedabad ruled in favor of the assessee, holding that market survey services were not classified as professional services under section 194J of the Income Tax Act. As market survey services were not explicitly notified, the disallowance of Rs 1,80,000 for payments made to individuals for market survey services was deemed unwarranted. The tribunal emphasized the importance of precise legal definitions and notifications in determining TDS obligations, ultimately allowing the appeal and deleting the disallowance amount. This decision clarified that services must be specifically mentioned or notified to attract TDS provisions under the law. Case-Laws Income Tax Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310132