The payments made by the assessee towards AMC for pest control ...

Tax Deduction for Pest Control AMC Falls u/s 194C, Not Section 194J; No Professional Services Involved.

August 23, 2017

Case Laws Income Tax AT

The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work, therefore, the assessee had rightly deducted tax at source u/s. 194C, and could not be brought within the sweep of Section 194J.

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The payments made by the assessee towards AMC for pest control ...

Tax Deduction for Pest Control AMC Falls u/s 194C, Not Section 194J; No Professional Services Involved.

August 23, 2017

Case Laws Income Tax AT

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