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“TDS on professional fees”

TDS / TCSSection 194JSection 194J7 judgments

The decision most relied on for TDS on professional fees is CIT(TDS) v. Rajasthan Urban Infrastructure (37 Taxmann.com 154), cited in 19 judgments on BharatTax.

Leading authorities on TDS on professional fees

CIT(TDS) v. Rajasthan Urban Infrastructure
37 Taxmann.com 154 · 2013 · High Court
19
citing judgments

TDS is not required on the service tax component of a payment if the service tax is paid separately and not included in the professional or technical fees, as per the terms of the agreement.

DCIT v. Angel
35 SOT 457 · 2010 · ITAT
14
citing judgments

Charges paid to SEBI, such as transaction and set-off charges, are not considered professional fees subject to TDS, and therefore, disallowance under Section 40(a)(ia) for non-deduction of TDS is not warranted.

ACIT v. M/s. Fortis Healthcare Ltd. Mohali
157 ITD 746 · 2016 · ITAT
13
citing judgments

Section 194J of the Income Tax Act, 1961 applies to retainer doctors, not Section 192, based on an analysis of retainer and salaried doctor agreements and relevant case law.

Judgments citing TDS on professional fees

Late Soli C. Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1985/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Jun 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

Shipyard Ltd 37,00,000 3,70,000 Adel Shipping & Logistics Ltd. 20,000 2,000 TDS on Professional Fees 10,92,000 Other TDS (Interest Income) 7,48,288 Total TDS 18,40,288 5.1 It is noted that, the TDS Rs. 3,70,000/- deducted by ABG Shipyard

Late Soli Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1984/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Jun 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

Shipyard Ltd 37,00,000 3,70,000 Adel Shipping & Logistics Ltd. 20,000 2,000 TDS on Professional Fees 10,92,000 Other TDS (Interest Income) 7,48,288 Total TDS 18,40,288 5.1 It is noted that, the TDS Rs. 3,70,000/- deducted by ABG Shipyard

Late Soli Engineer, Mumbai vs. Deputy Commissioner of Income Tax Circle 42(3)(1), Mumbai

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1983/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Jun 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 205Section 234BSection 234C

Shipyard Ltd 37,00,000 3,70,000 Adel Shipping & Logistics Ltd. 20,000 2,000 TDS on Professional Fees 10,92,000 Other TDS (Interest Income) 7,48,288 Total TDS 18,40,288 5.1 It is noted that, the TDS Rs. 3,70,000/- deducted by ABG Shipyard

Enkay India Rubber Co Pvt Ltd, Delhi vs. ACIT, Circle 8(2), New Delhi

Appeal of the assessee is allowed

ITA 1268/DEL/2023[2017-18]Status: DisposedITAT Delhi25 Oct 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1268/िद"ी/2023 (िन.व. 2017-18) Enkay India Rubber Co. Pvt. Ltd, B-3, Sma Industrial Estate, Delhi 110033 ...... अपीलाथ"/Appellant Pan: Aaace-0097-Q बनाम Vs. Assistant Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle-8(2), Delhi

For Appellant: Shri M.K Madan, Chartered AccountantFor Respondent: Shri K.K Mishra, Sr. DR
Section 195Section 40

Permanent Establishment (PE) in India. As the payments were made for services rendered outside India, there was no question of deduction of TDS on professional fees. In the case of official fees, as the payments were made to government agencies for trademark registration, deduction of TDS on such payments

Cidco Employees Co-Op. Credit Society Ltd, Navi Mumbai vs. Ward 28(1)(3), Navi Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 700/MUM/2024[2020-21]Status: DisposedITAT Mumbai07 Aug 2024AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Gagan Goyalcidco Employees Co-Op. Credit Society, Ground Floor, Cidco Bhavan, Cbd Belapur, Navi Mumbai – 400 614 Pan:Aaaac2203N ..... Appellant Vs. Ito Ward 28(1) (3)/ Nfac Delhi ..... Respondent

For Appellant: Shri Bhupendra Shah, Ld. ARFor Respondent: Shri H. M. Bhatt, Ld. DR
Section 143Section 234BSection 250Section 271(1)Section 80Section 80P

learned Faceless Assessing Officer has erred in making additions amounting to Rs. 59,200/-on account of non-deduction at TDS on professional fees paid by ignoring the fact that we were liable to deduct TDS only on the payments amounting Rs. 58,000/- of which, we have deducted

ITO Ward 3(1), Delhi vs. Asian Pacific Learnimg Ltd., Delhi

In the result, appeal of the revenue is partly allowed for statistical purposes

ITA 1958/DEL/2021[2011-12]Status: DisposedITAT Delhi06 Feb 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaito, Vs. Asian Pacific Learning Ltd, Ward-3(1), D-14, First Floor, Lajpat Delhi Nagar, Parti-Ii, New Delhi (Appellant) (Respondent) Pan: Aagca9071N Assessee By : Shri Shambhu Lal Gupta, Ca Revenue By: Shri Kanv Bali, Sr. Dr Date Of Hearing 08/11/2023 Date Of Pronouncement 06/02/2024

For Appellant: Shri Shambhu Lal Gupta, CAFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(3)Section 40

TDS account appearing in books of accounts. A copy of all expenses in the head, copy of relevant parties account and copy of TDS on professional fees from books of account enclosed(PB 6 page 1-15) for your reference. As such the Ld A.O not verified the the fact ... books of accounts. A copy of all expenses in the head, copy of relevant parties account and copy of TDS on contract and TDS on professional fees from books of account enclosed for your reference(PB 9 page 1 to 16). As such the Ld A.O not verified the fact

Alloy Cast Pvt Ltd, New Delhi vs. ITO Ward - 2(2), New Delhi

In the result, the appeal of the assessee is allowed for statistical

ITA 1611/DEL/2020[2018-19]Status: DisposedITAT Delhi04 Aug 2021AY 2018-19

Bench: Shri Kul Bharatassessment Year : 2018-19 Alloy Cast Pvt.Ltd., Vs Ito, Flat No.915, 9Th Floor, Ward-2(2), Indra Prakash Building, New Delhi. 21, Barakhamba Road, New Delhi-110001. Pan-Aaaca8532G Appellant Respondent Appellant By Sh.Vipin Jain, Ca Respondent By Sh.Gaurav Pundir, Sr. Dr Date Of Hearing 20.07.2021 Date Of Pronouncement 04.08.2021

Section 143(1)Section 37Section 43B

contractors Rs. 4,707 Deposited on 05.04.2018 Pg 9 of ws TDS on interest Rs. 877 Deposited on 05.04.2018 Pg 10 of ws TDS on Professional fees Rs. 4,950 Deposited on 05.04.2018 Pg 11 of ws TDS on salary Rs. 17,610 Deposited