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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Tds u/s 194J or 194I - national roaming costs - The payment of ...

December 23, 2011

Case Laws     Income Tax     AT

Tds u/s 194J or 194I - national roaming costs - The payment of roaming charges by the assessee to the other service providers cannot be considered as rent within the meaning of the Explanation below section 194-I.... - AT

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  10. Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and...

  11. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

  12. TDS u/s 194J - non-deduction of tax at source on domestic roaming charges paid to other telecom operators - CIT(A) have erred in ignoring the statement of technical...

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