2017 (10) TMI 483

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.... With B.S.Soparkar ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed these tax appeals arising out of common judgement of the Income Tax Appellate Tribunal dated 09.11.2016 raising following question for our consideration: "Whether the assessee is liable to deduct tax at source for license fees paid to IRCTC?"' 2. The issue in the nutshell pertains to the disa....

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....oviding catering service for which the assessee would make payment in the nature of licence fee. According to the Revenue, on such payments, the assessee had to deduct tax at source which admittedly the assessee had not done. Section 194J of the Act raises the requirement for deduction of tax on payment of professional or technical service fee and for obvious reasons therefore this provision would....