Section 194J not apply to services not requiring specific professional skill/expertise

CG Professional Exam Board Vs DCIT (ITAT Raipur) ITAT Raipur held that service of tabulation, checking and preparation of marksheets and other computer assisted work doesn’t require any specific professional skill or expertise. Therefore, provisions of section 194J of the Income Tax Act are not attracted. Facts- The assessee which is a self-governing body under the State of Chhattisgarh and conducts examination for recruitment of employees was subjected to a TDS survey u/s.133A(2A) of the Act on 10.10.2017. During the course of survey proceedings, the department found that the assessee had f...