one of our client paid training fees to an instiute providing training on chartering of ship .please clarify whether TDS is deducted u/s 194 J or not
CA rahul
(BCOM(H) ACA)
(725 Points)
Replied 31 January 2014
can you provide any case law in this regard
Regard
Rahul
I am aware that The Delhi tribunal has held that payments to institutions providing technical training to employees of assessee are not payments for providing professional services and would not attract withholding tax provisions of 194J.
But, Pl read the discussion at the foll link
/forum/tds-on-training-expenses-76476.asp#.UutFST2Sy8o
CA rahul
(BCOM(H) ACA)
(725 Points)
Replied 31 January 2014
earlier you said tds to be deducted .but tribunal decision and your opinion is different .it means it is an debatable issue.