https://www.taxtmi.com/caselaws?id=780813 ITAT KOLKATA - AT held that payments for composing and DTP work made by a publishing-assesse are contract payments for printing-related services and do not constitute "technical services" under the explanation to s.194J. Accordingly, TDS at the 2% rate under s.194C was correctly deducted, the assessing officer's demand for short deduction under s.194J was deleted, and the assessee's appeal was allowed. en-us Tue, 04 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780813 ITAT KOLKATA - AT held that payments for composing and DTP work made by a publishing-assesse are contract payments for printing-related services and do not constitute "technical services" under the explanation to s.194J. Accordingly, TDS at the 2% rate under s.194C was correctly deducted, the assessing officer's demand for short deduction under s.194J was deleted, and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780813