Case Law Details
Case Name : ACIT (LTU) Vs. M/s WTI Advance Technology Ltd. (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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ACIT (LTU) Vs. M/s WTI Advance Technology Ltd. (ITAT Mumbai)
ITAT Mumbai in case of ACIT v/s M/s WTI Advanced technology held that tax is to deducted u/s 194C for outsourcing of any service which do not require skilled staff.
The return of the assessee for AY 2012-13 was selected for scrutiny u/s 143(2) and AO disallowed expenditure of Rs.15,75,32,526/- u/s 40(a)(ia) as he is of the view that same should have been subject to 194J of IT Act.
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Author Bio
In my opinion the correct caption to this article should read as ‘TDS U/S 194C APPLICABLE IN CASE CONTRACT REQUIRES SEMI-SKILLED STAFF’ and not ‘CONTACT’.
RK BHUWALKA