Based on tribunal judgement any employer can not stop deducting TDS from the Training fees. When we analyse sec 194J. It gives reference to Explantion 2 of Sec 9(1)(vii). where Technial service is defined.
For the purposes of this clause, “fees for technical services” means any consideration (including any lump sum consi-deration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction87, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head “Salaries”.
Hence the training fees paid to the management institute will attract TDS. The employer shall keep deduct TDS till we get clarifcation from the Dept.