Payments to Dealer Not Technical Services Under Sec 194J; No TDS Required, No Disallowance Under Sec 40(a)(ia.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS u/s 194J - sales, servicing and managing a workshop for maintenance of vehicle - dealer has not rendered technical services as contemplated u/s 194J to the assessee for which the assessee paid a particular amount to the dealer and non-deduction of tax at sources on such payments does not attracts disallowance u/s 40(a) (ia) - AT....