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1. TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT

2. TDS on the payment of outsourcing expenses - 194C OR 194J - assessee had hired the services for various works such as storage of data, scanning of documents, processing...

3. TDS u/s 194C OR 194J - Payments made towards call centre expenses - the contract between the assessee and these two entities was in the nature of a 'works contract' and...

4. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

5. TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

6. TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

7. TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

8. TDS u/s 194C - Disallowance of 'Vehicle Hire Charges' and 'Loading and Unloading Charges' - Looking to the provisions of Section 194C of the Income Tax Act, 1961 if the...

9. Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

10. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

11. While the agreement speaks of payment by the franchisees to the assessee, the accounts have been maintained in a manner where payment it shown by the assessee to the...

12. TDS u/s 194C or 194J - Payments to various fields agent for conducting research surveys, data compilation and translation etc. - assessee has duly deducted income-tax at...

13. TDS u/s 194C OR u/s. 194J - payments to various T.V channels for broadcasting its serials during fixed time slots - tds liability on telecasting fees paid - the same...

14. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

15. Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the...