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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

TDS u/s 194C or 194I - No basis for confining the effect of the ...


Court Rules TDS u/ss 194C & 194I Applies to Machinery Use Agreements Beyond Immovable Property Contexts.

December 13, 2013

Case Laws     Income Tax     HC

TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the machinery, only if it is part of immovable property. - HC

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