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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

TDS u/s 194H - payments made by the appellant to the advertising ...


Court Examines TDS Applicability on Advertising Agency Payments as "Commission" u/s 194H of Income Tax Act.

April 5, 2018

Case Laws     Income Tax     SC

TDS u/s 194H - payments made by the appellant to the advertising Agencies - The payment in question was in the nature of "commission" paid by the appellant to the advertisement agencies to secure more business for the appellant. - SC

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