Orbit Resorts Ltd Vs. The A.C.I.T.
Case No: ITA No. 4880/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI
Date: 1/21/2026
Parties Involved
AppellantOrbit Resorts Ltd
RespondentThe A.C.I.T.
Facts Summary
The assessee, Orbit Resorts Ltd, is a limited company engaged in running hotels in Gurgaon. During the year under consideration, the assessee made payments aggregating to Rs. 2,16,44,982/- on account of Annual Maintenance Contracts (AMC) of Computers, DG Set, Elevator, Internet Telecommunication Services, etc., on which it deducted TDS @ 2% u/s 194C of the Act. A survey/inspection was carried out at the assessee's premises by the Income Tax Department, which led the Assessing Officer to hold tha…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the payment made is for 'works contract' or 'professional service' and 'technical service'.
Precedents Relied Upon
8 precedents cited in this judgement.