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1. TDS u/s 194C on running a study centre through various licensees or franchisees - HC

2. TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

3. TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

4. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

5. TDS on the payment of outsourcing expenses - 194C OR 194J - assessee had hired the services for various works such as storage of data, scanning of documents, processing...

6. TDS U/s 194J or 194C - professional services - modelling activity is professional service or not - Held no. - AT

7. Assessee in default u/s 201(1) - 194C vs 194J - service of cooking does not include any technical service - TDS is deductible u/s 194C

8. TDS u/s 194C OR 194J - tds on the services of testing and commissioning received from the BHEL - Section 194J is not a residuary clause. In other words, it is not that...

9. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

10. TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

11. Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro...

12. TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons...

13. TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

14. TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment...

15. TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical...