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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

TDS u/s 194C – expenses incurred for convening meeting of ...


Section 194C TDS not applicable to dealer meeting expenses; hotel payments for facilities not considered 'work'.

January 9, 2015

Case Laws     Income Tax     AT

TDS u/s 194C – expenses incurred for convening meeting of dealers - section 194C is not applicable for payments made by the customer to the hotel - the facilities/amenities made available to its customers do not constitute 'work' within the meaning of section 194C of the Act - AT

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