Question

accounting charge which under?​

Answer 1

Answer:

the judgment of Nikhil Chandra Mitra V/S CIT(A)-15 Kolkata, the Income Tax Appellate Tribunal (ITAT) Kolkata bench has held that the payment of accounting charges or fee to a person who is not a qualified professional cannot be made subject to tax deduction at source under section 194J of the Income Tax Act.