TDS U/s. 194J not deductible on fees for Translation of Articles

Shri Goutam Mukhopadhyay Vs PCIT (ITAT Kolkata) It is not in dispute that the assessee has made payment of Rs. 96,000/- to Mahua Basu Mallick for displaying articles towards Cancel Awareness Programme in Bengali language pursuant to dictations given by the assessee in English. In effect, this is nothing but a payment made for translation of articles from English to Bengali. This, in our considered opinion, does not require any professional skill, so as to fall within the ken of provisions of section 194J of the Act. Hence in our considered opinion, the provisions of 194J of the Act are not att...