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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

No rendering of any services and the payment is not made for any ...


Payment Not Subject to TDS u/ss 194H or 194J; No Commission or Managerial Service Involved.

April 13, 2016

Case Laws     Income Tax     AT

No rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS u/s 194H of the Act as commission/ brokerage as held by the AO nor u/s 194J for rendering any managerial services as held by the ld. CIT(A). - AT

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