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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

TDS u/s 194J - reimbursement was on cost to cost basis - ...


Section 194J: Cost-to-Cost Reimbursements Exempt from TDS; Not Classified as Professional or Technical Service Fees.

January 8, 2013

Case Laws     Income Tax     AT

TDS u/s 194J - reimbursement was on cost to cost basis - reimbursement of such expenses cannot be categorized as in the nature of fees towards professional and technical services. - AT

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