2014 (9) TMI 1275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....N. Divetia, AR ORDER PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-VIII, Ahmedabad dated 06.12.2010. 2. The sole issue involved in this appeal is that the Commissioner of Income Tax (Appeals) erred in confirming the disallowance made u/s. 40(a)(ia) of Rs 1,80,000/- by the Assessing Officer on ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essing Officer was not justified in making the disallowance by invoking the provisions of section 40(a)(ia) of the Act. 4. The Commissioner of Income Tax (Appeals) confirmed the action of the Assessing Officer for the reason that the payments made for market survey were for professional work and hence were liable to TDS u/s. 194J of the Act. 5. The issue which requires our adjudication is wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on: - For the purposes of this section; (a) 'professional services, 'professional services' means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Act. The payer is legally bound to make TDS at the rate of 10 per cent of such payment. 8. Further, we have also examined the notification issued by the Board for the purpose of Explanation (a) to section 194J of the Act, vide Notification No. S.O. 2085(E), dated August 21, 2008 and find the Board notified the services rendered by following persons in relation to the sports activities as....