TDS u/s 194I - non-deduction of tax at source on the hotel ...
TDS u/s 194I Not Applicable for Hotel Stays on As-Available Basis with Agreed Discounts.
March 8, 2017
Case Laws Income Tax AT
TDS u/s 194I - non-deduction of tax at source on the hotel expenses - the rooms were hired on as and when available basis at the regular tariff rates subject to the discounts as agreed at the time of booking of rooms - TDS u/s 194I not required - AT
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