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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Non deduction of TDS - Lorry Booking Income - contract was ...


High Court Rules Intermediary Not Liable for TDS Deduction on Lorry Booking Income u/s 194C.

January 15, 2013

Case Laws     Income Tax     HC

Non deduction of TDS - Lorry Booking Income - contract was actually between the exporter and the airline and the assessee was only an intermediary and, therefore, it was not the ‘person responsible’ for TDS u/s 194C - HC

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