Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
234 (SC) and ‘CIT VS. TARA AGENCIES’, (2007) 162 TAXMAN 337 (SC). SUBMISSIONS ON BEHALF OF THE REVENUE: 10. On the other hand, learned counsel for the revenue submitted that Section 194J refers to “person” and therefore, includes the assessee and cannot be confined to individuals alone. It is also pointed out that definition of “professional service” in Section 194J