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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

TDS u/s 194C OR 194J - Payments made to the production houses ...


Film Production Payments Considered Contract Payments: TDS Applies u/s 194C, Not Section 194J of Income Tax Act.

January 19, 2017

Case Laws     Income Tax     AT

TDS u/s 194C OR 194J - Payments made to the production houses towards cost of production of film/advertisement were nothing but contract payments made by the assessee company in pursuance of the purchase orders - would fall u/s 194C - AT

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