M/S.MALAYALAM COMMUNICATION LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal of the assessee is allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS u/s 194C—AO held that payment made by assessee to K falls within purview of Explanation (a) to section 194J and there was short deduction of tax-CIT(A) affirmed findings of AO—Held, provisions of Explanation (a) to section 1943 and Notifications issued by Board suggest that services rendered by other notified professions for purpose of section 44AA

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

In the result, the appeals filed by the assessee are allowed