2019 (4) TMI 710

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....ECHA, JJ. For The Appellant : Mr Suresh Kumar For The Respondent : Ms. Aasifa Khan ORDER P.C.:- 1. These three Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge a common order dated 29th January, 2016 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order interalia disposes of appeals relating to Assessment Years 200809, 200910 and 2....

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....der Section 194J, without appreciating that the services received by assessee are technical and managerial in nature? (c) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in accepting the claim of the assessee that tax was not deductible on 75% of actual payments made to the Doctors under Section 194J of the Act as only 25% of the total amount....

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....the amount of tax which has not been deducted from the payments made under the required sections and that the assessee is not liable for levy of interest under section 201(1A)?" 3. Re.Question No.a- (a) The impugned order of the Tribunal dismissed the Revenue's appeal seeking deduction of tax at source under Section 194J of the Act in respect of services rendered for maintenance of....

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....es rendered in respect of the equipments are only in nature of maintenance services provided to ensure they function properly and would be able to provide services for a long period of time. This does not involve any technical service. These concurrent findings of the fact has not been shown to be perverse. (c) Therefore, the question as proposed does not give rise to any substantial ques....