TDS on Composing Charges Deductible Under Section 194C, Not 194J: ITAT Kolkata

Chhaya Prakashani Ltd. Vs ITO (TDS) (ITAT Kolkata)

Summary: The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) in Chhaya Prakashani Ltd. vs ITO (TDS) dealt with multiple appeals concerning the applicable TDS provision for payments made towards composing and DTP work. The dispute arose when the Assessing Officer (AO) held that the payments made to M/s Publishing Services Pvt. Ltd., amounting to ₹39,42,543 for composing services, were in the nature of technical services under Section 194J of the Income Tax Act and not contractual payments under

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