https://www.taxtmi.com/caselaws?id=456728 The ITAT Rajkot held that payments for operation and maintenance charges and AMC charges for windmill services attract TDS under section 194C rather than section 194J. The tribunal examined the contract terms which involved greasing bearings, spare repairs/replacement, breakdown repairs, and equipment painting. These services were determined to be primarily operational and maintenance in nature rather than technical services. The decision followed precedents from ITAT Pune in Bharat Forge Ltd and ITAT Mumbai in Asian Heart Institute Research Centre, both establishing that maintenance payments fall under section 194C provisions. en-us Wed, 19 Apr 2023 00:00:00 +0530 Sat, 10 Aug 2024 13:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456728 The ITAT Rajkot held that payments for operation and maintenance charges and AMC charges for windmill services attract TDS under section 194C rather than section 194J. The tribunal examined the contract terms which involved greasing bearings, spare repairs/replacement, breakdown repairs, and equipment painting. These services were determined to be primarily operational and maintenance in nature rather than technical services. The decision followed precedents from ITAT Pune in Bharat Forge Ltd and ITAT Mumbai in Asian Heart Institute Research Centre, both establishing that maintenance payments fall under section 194C provisions. Case-Laws Income Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456728