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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Tds on payment of pest control charges - 194C or 194J - no ...


Court Rules TDS on Pest Control Charges Falls u/s 194C, Not Section 194J, Due to Lack of Technical Services Evidence.

June 2, 2015

Case Laws     Income Tax     AT

Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee for doing pest control in its premises - AT

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