M/S SPEARSEARCH SOLUTIONS,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

ITA 3216/DEL/2025Status: DisposedITAT Delhi25 September 2025AY 2014-15Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER\nAND\nSHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER\nITA No.3216/Del/2025\nAssessment Year: 2014-15\nM/s. Spearsearch Solutions,\nF-4 & 5, Street No. 3, Near\nNathu Sweets, Laxmi Nagar,\nVikas Marg,\nNew Delhi\nPAN: ABOFS7069J\n(Appellant)\nVs.\nIncome Tax Officer,\nWard-77(3),\nNew Delhi\n(Respondent)\nAssessee by\nDepartment by\nSh. P.D. Mittal, CA\nSh. Om Prakash, Sr. DR\nDate of hearing\nDate of pronouncement\n25.09.2025\n25.09.2025\nORDER\nPER SATB9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the lower appellate authority's discussion was not provided in full. However, the core issue revolves around the correct TDS provision applicable to the payment made for infrastructure facilities and entry-level personnel.

What were the facts?

The assessee treated a payment made under a sub-contractual agreement as a work contract and deducted TDS under Section 194C. The lower authorities treated the assessee as being in default for not deducting TDS under Section 194J.

What were the issues?

The primary issue is whether the payment made by the assessee to M/s Best Infosystems Ltd. was for 'work contract' (Section 194C) or 'fees for professional/technical services' (Section 194J) for the purpose of TDS.

Which sections of the Income-tax Act were involved?

Section 194C,Section 194J,Section 201

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

For Appellant: CA Sh. Om Prakash, Sr. DR
For Respondent: CA Sh. Om Prakash, Sr. DR
Pronounced: 25.09.2025

PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Mumbai's DIN and order no. ITBA/APL/S/250/2024- 25/1074646000(1), dated 18.03.2025 involving proceedings under section 201 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').

2.

Heard both the parties. Case file perused.

Coming to the assessee's sole substantive ground that both the learned lower authorities herein have erred in law and on facts in treating it as the assessee in default in section 201(1) proceedings we note at the outset that the lower appellate

discussion to this effect re

The order continues below.

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