TDS deduction u/s 194C - distribution of signals - It is a ...

Section 194C inapplicable to TDS on payments for Digital Satellite Receiver use; not a contract for work/services.

October 17, 2013

Case Laws Income Tax AT

TDS deduction u/s 194C - distribution of signals - It is a case of simple using of plant & machinery i.e. DSR Digital Satellite Receiver for the purpose of distribution and transmission of signals against payment and while making such payment, we are of the considered view that section 194C of the Act including Explanation (iv)(b) of Section 194C is not applicable. - AT

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TDS deduction u/s 194C - distribution of signals - It is a ...

Section 194C inapplicable to TDS on payments for Digital Satellite Receiver use; not a contract for work/services.

October 17, 2013

Case Laws Income Tax AT

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