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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

TDS u/s 194J - Data Link transfer does not require any human ...

Case Laws     Income Tax

July 6, 2015

TDS u/s 194J - Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation-2 of the Act - AT

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  10. TDS u/s 194C OR 194J - the expression 'manager' and consequently 'managerial service' has a definite human element attached to it and similarly, the services...

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