TDS u/s 194C or 194I - payment for the use of lounge facilities ...

TDS on Lounge Facility Payments: Not Section 194I, Correctly u/s 194C for Services Rendered.

July 6, 2021

Case Laws Income Tax AT

TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as payment "under any lease, sub-lease, tenancy or any other agreement or arrangement" u/s 194I -payments in question have been rightly treated as payments for services rendered under a contract, which are covered under section 194C - AT

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TDS u/s 194C or 194I - payment for the use of lounge facilities ...

TDS on Lounge Facility Payments: Not Section 194I, Correctly u/s 194C for Services Rendered.

July 6, 2021

Case Laws Income Tax AT

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