S. 194J Maintenance of hospital equipments is ‘professional service’

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 ...