Payment for testing, trail operation and commissioning work would attract sec. 194C TDS and not sec. 194J TDS

The High Court of Punjab and Haryana held that Contracts entered into by assessee-company with various contractors to execute work of erection, testing, commissioning and trial operation of power cycle piping, boiler and LP piping packages for various units in State, amounted to works contract requiring deduction of tax at source under section 194C.