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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Non-deduction of tax u/s 194J - in the absence of any material ...


University Not Liable for TDS on Payments to Affiliated Colleges u/s 194J Due to Lack of Professional Services Evidence.

January 1, 2019

Case Laws     Income Tax     HC

Non-deduction of tax u/s 194J - in the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University's examination, TDS liability does not arise.

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