Accountant not become technical person for writing Accounts of 2 firms

Rajendra Kumar Chowdhary Vs ITO (ITAT Lucknow) Salary of accountant cannot be treated as professional service for managing books of two firms to invoke TDS under section 194J First disallowance was out of salary paid to the accountant of the assessee for maintaining books of account of two proprietorship concerns. The assessee had filed confirmation from the accountant regarding the fact that the above payment was made against salary and further I find that Assessing Officer has invoked section 194J for holding that the accountant was providing professional and technical services and therefore...