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 by the AO u/s 194J as payments for Annual Maintenance Contract covered u/s 194C.
2. That the Ld. CIT(A) has erred in allowing the relief on the basis of Circular No.715 as Annual Maintenance Contractors in the case are entirely for technical services.
3. That the ld. CIT(A) has erred in allowing the relief by relying on the case of M/s. Eastern Typewriters Services vs. State of A.P.(42 STC 18) which involve Annual Maintenance Contract of Typewriters whereas the present case the contract is for sophisticated machines like ST SCAN R.O. System etc. which can not be compared with the typewriter.
4. That the appellant craves the leave to add, amend, modify, delete any of the grounds of appeal before or at the time of hearing.”
