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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

TDS u/s 194H - whether expenditure towards “Authority to ...


"Authority to Guarantee Charges" Not Subject to TDS u/s 194H Due to Lack of Agent-Principal Relationship.

January 25, 2016

Case Laws     Income Tax     AT

TDS u/s 194H - whether expenditure towards “Authority to Guarantee charges” falls within the ambit of section 194H or not?- Held no - The requirement of an agent and principal relationship is found absent in this case - AT

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