TDS on repairs & maintenance of aircraft under Section 194C or 194J?

Air India Ltd. Vs CIT (ITAT Mumbai) Introduction Appeals were filed before the Hon’ble ITAT against the order of the AIR INDIA LIMITED Vs Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi which was pertaining to the assessment years 2016-17, 2017-18,2018-19 and 2019-20. Grounds of appeal The decision of the Joint Commissioner of Income Tax (JCIT) that TDS on repair and maintenance of aircraft is in the nature of technical fees and not payment of fees for works contract and wrongly applying section 194(J) instead of section 194(C) of the I.T. Act and treating the assessee to be The assess...