JUDGMENT

Akil Kureshi, J. - This Appeal has filed by Revenue to challenge the judgment of the Income Tax Appellate Tribunal raising following questions of law for our consideration :

"(i) Whether, on the facts and in the circumstances of the case and in law, the Hon''ble ITAT was justified in holding that provisions of Section 194C are applicable, and not the provisions of section 194J as held by the Assessing Officer, for deduction of tax at source from payment towards Annual Maintenance Contracts in respect of various hospital equipments, without appreciating that the maintenance of specialized machines in hospitals calls for skilled professional/technical engineers, and hence such maintenance charges are in the nature of fees for technical services within the meaning of section 194J of the Act?

(ii) Whether, on the facts and in the circumstances of the case and in law, the Hon''ble ITAT was justified in holding that the payments made by the assessee to Full Time Consultant Doctors fall within the purview of section 194J, and not under section 192 of the Act as held by the Assessing Officer, for the purpose of deduction of tax at source, without appreciating that there exists empl