TDS on SMS charges - sale of SMS credits - the activity carried ...

SMS Credit Sales Exempt from TDS u/s 194C Due to Lack of Human Intervention in Activity.

June 30, 2016

Case Laws Income Tax AT

TDS on SMS charges - sale of SMS credits - the activity carried on in the instant case does not fall under the definition of ‘work’ in terms of section 194C as it does not involve any human intervention - AT

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TDS on SMS charges - sale of SMS credits - the activity carried ...

SMS Credit Sales Exempt from TDS u/s 194C Due to Lack of Human Intervention in Activity.

June 30, 2016

Case Laws Income Tax AT

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