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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

TDS u/s 194J - The fee is paid to arbitrators who perform the ...


Arbitrator Fees Subject to TDS u/s 194J for Legal Services Provided in Contract Dispute Resolutions.

September 23, 2019

Case Laws     Income Tax     AT

TDS u/s 194J - The fee is paid to arbitrators who perform the legal functions. Hence, it cannot be said that the company is not getting the services of the arbitrators and dealing with their disputes regarding the contracts etc. - the amount is liable to TDS

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