2015 (9) TMI 1489

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....aj, Advocate For the Respondent : Shashank Hegde for A. Shankar, Advocates JUDGMENT Anand Byrareddy, J. 1. These appeals coming on for admission, are considered for final disposal having regard to the issues raised in these appeals having been addressed in the Income-tax Appeal No. 75 of 2014 and connected cases, disposed of by a judgment dated August 11, 2015. 2. These appeals file....

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....ond issue was if payments made by the assessee to Bellary Computers and IT Solutions, Bellary, towards Bill Management Services were fees for professional and technical services and, therefore, comes within the purview of section 194J of the Act or payments made towards carrying out work comes within the ambit of section 194C of the Act. 6. The Tribunal, in its detailed discussion, has held tha....

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....ntioning the value of the material supplied, no deduction was permissible under section 194C of the Act. The said provision could not be pressed into service to deduct tax at source. The whole object of introduction of that section was to deduct tax in respect of payments made for works contracts. No division was, therefore, permissible in respect of a contract for supply of materials for carrying....