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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

TDS u/s 194C OR 194J - payee recipient had to merely issue its ...

Case Laws     Income Tax

January 1, 2018

TDS u/s 194C OR 194J - payee recipient had to merely issue its intellectual/technical skills without any physical work through employee or deploy assets - its recipient’s information technology related integrated service activities amount to technical services only. The assessee’s reliance on its itemized billings of the above services in classifying the same as bundled payments/services cannot be accepted - AT

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