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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

TDS u/s 194C OR 194J - the service that is referred to in the ...


Tribunal Rules Tax Deduction for TV Signal Services Falls u/s 194C, Not 194J.

November 16, 2018

Case Laws     Income Tax     AT

TDS u/s 194C OR 194J - the service that is referred to in the agreement is the broadcasting and telecasting of TV signals. Tribunal was correct in holding that the assessee was required to deduct tax at source in terms of s. 194C - provisions of section 194J not applicable.

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