ITAT Kolkata: 40(a)(ia) Disallowance Deleted for TDS @2% on DTP/Composing Work

Chhaya Prakashani Limited Vs DCIT (ITAT Kolkata)

Disallowance u/s 40(a)(ia) Deleted: ITAT Kolkata Holds TDS @2% u/s 194C Correct for DTP/Composing Work — Not Technical Service u/s 194J

Assessee, Chhaya Prakashani Ltd., appealed against NFAC’s order confirming disallowance u/s 40(a)(ia) for alleged short deduction of TDS on payments for composing & DTP work. AO, based on survey findings, held that TDS ought to have been deducted @10% u/s 194J treating the work as “technical services”. Assessee had deducted TDS @2% u

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