ITAT upholds levy of TDS under Section 194J

The Cochin Bench of the Income Tax Appellate Tribunal (ITAT), by its order dated 16 June 2026, allowed the appeal filed by Brilliant Study Centre Private Limited and quashed proceedings treating it as an assessee in default under Sections 201(1) and 201(1A) of the Income-tax Act. 

The Tribunal held that payments made to faculty members engaged for imparting coaching were in the nature of professional fees attracting TDS under Section 194J and not salary liable to deduction under Section 192.