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Assessee has raised the ground that on the facts and in the circumstances of thecaseand in law, the Ld. CIT(A) erred in concurring with the opinion of the assessing officer in treating the amount paid towards collection and disposal of waste as a technical service liable for deduction of tax under section 194J of the Act even when the appellant had paid the said amount in pursuance to a contract and therefore TDS was rightly deducted under section 194C of the Act.

Shanti Prime Publication Pvt. Ltd.

Sec. 194C of Income Tax Act, 1961—TDS— Collection, transportation and disposal of waste by two companies can be said to be covered under the provisions of Section 194C - Services provided by the deductor would not fall in the category of technical services, therefore, the assessee has rightly deducted tax u/s 194C - ARIHANT CHARITABLE TRUST V/s ITO - [2020] 28 ITCD Online 054 (ITAT-INDORE)