TDS u/s 194J - payments made by the assessee in form of ...

Case Laws Income Tax

November 27, 2015

TDS u/s 194J - payments made by the assessee in form of transmission/wheeling and SLDC charges - The primary basis to conclude the services to the falling u/s 194J of the Act to be technical services or not is to find as to whether any human intervention was involved in the activity or not - HC

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TDS u/s 194J - payments made by the assessee in form of ...

Case Laws Income Tax

November 27, 2015

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TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

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