Section 194C, 194J of Income Tax Act, 1961— TDS deduction u/s 194C or 194J— In the instant case central dispute between the Petitioner and the Income Tax Department is the question of deduction of tax at source while the Petitioner company makes the payments to the agencies for media agency service.

According to the Petitioner, the deduction of tax at source would be made in terms of Section 194C. The department contends that such deduction should have been made as provided under Section 194J of the Act by way of professional or technical services.

Held that— Since the declaration of non deduction on payments, which according to the Petitioner had not accrued is in any case small element of the entire amount, we have not expressed any opinion on the same. However, the impugned orders being composite, it would be pointless to split it in two parts, first part for enabling the Petitioner to file Appeal and the other part remanding for fresh consideration.[TLG INDIA PVT. LTD. VERSUS INCOME TAX OFFICER (TDS) 2 (3) (2) AND ORS.] [2019] 15 ITCD Online (52) [BOMBAY HIGH COURT]