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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TDS u/s 194H - Payment made to TSPs commission or brokerage - in ...


Clarifying TDS u/s 194H: Determining if payments to Third-Party Service Providers qualify as commission or brokerage.

May 6, 2015

Case Laws     Income Tax     AT

TDS u/s 194H - Payment made to TSPs commission or brokerage - in the case of lab results, the TSPs/ collectors / aggregators are not going to be benefited by the test results and it is the patient who is going to be benefitted by the lab results - AO to examine the fact to ascertain true relationship - AT

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