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S. 194J Maintenance of hospital equipments is ‘professional service’
Case Law Details
- Case Name
- Income-tax Officer (TDS), Jammu Vs Accounts Officer, Govt. Medical College, Jammu (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09 and 2009-10
- Courts
- ITAT Amritsar
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ITAT AMRITSAR BENCH
Income-tax Officer (TDS), Jammu
V/s.
Accounts Officer, Govt. Medical College, Jammu
IT Appeal NoS. 112 and 113 (Asr.) OF 2011
[Assessment years 2008-09 and 2009-10]
May 7, 2012
ORDER
1. These two appeals of the Revenue arise from the consolidated order of the CIT(A, Jammu, dated 27.01.2011 for the assessment years 2008-09 & 2009-10 respectively.
2. The Revenue in both the appeals has raised following common grounds of appeals, which are as under:
“1. That the ld. CIT(A) has erred in holding the payment treated as payments for technical services ...
