Non-deduction of tax (TDS) u/s 194I - Natur of payment - The ...
Case Laws Income Tax
February 24, 2017
Non-deduction of tax (TDS) u/s 194I - Natur of payment - The cinema was exclusively owned and managed by the cinema owner and the assessee was having no interference with selecting the films, exhibiting the films, issuing tickets, paying tax, maintaining statutory Compliances Whatsoever. Thus the agreement was not of letting out but was for conduct of business - HC
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