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Income Tax - Highlights / Catch Notes

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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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