2025 (11) TMI 281

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER RAJESH KUMAR, AM: These are the appeals preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)(hereinafter referred to as the "Ld. CIT(A)"]even dated 31.01.2025 for the AY 2013-14., 2015-16 to 2018-19. 02. The issue involved in all the appeals is similar, therefore, these are clubbed together and disposed of by this consolidate order for the sake of br....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he ld. AO during the course of survey confronted the assessee as to why the composing charges should not be treated as technical service and as to why the TDS at the rate of 10% u/s 194J should not be invoked. The assessee submitted that the payments were made to Publishing Services Pvt. ltd. under an agreement with the assessee towards composing services rendered to the assessee by the said publi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....books mainly education books and sale thereof. For the purpose of composing and DTP work of the assessee company, it had entered into a contract with Publishing Services Pvt. Ltd. for typing and DTP jobs on behalf of the assessee, for which manuscripts were provided by the assessee company. The assessee company has entered into an agreement with the said publisher dated 16.09.2011. We have perused....