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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

TDS u/s 194J OR 194C - carriage fee/ Channel Placement fee paid ...


Court Rules on TDS Applicability for Carriage and Channel Placement Fees u/ss 194J and 194C of Income Tax Act.

August 9, 2018

Case Laws     Income Tax     AT

TDS u/s 194J OR 194C - carriage fee/ Channel Placement fee paid - No stretch of imagination, considering the nature of transaction, the argument of the appellant that carriage fees or placement fees are in the nature of commission or royalty can be accepted

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