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2011 (10) TMI 341 - AT - Income TaxTDS u/s 194C - sponsorship versus contract - Assessee carried various summits, seminar conference in field of management - Payments made towards printing/ purchase of stationery and advertisement expenses - Assessee replied that under 194C individuals are not covered - AO treated him as contractor and relied on 194C(2) - CIT(A) further disallowed auditorium hire charges & stage erection charges on account of non deduction - Held That:- Payments associated with organization of conference cannot be said to be towards sub contract work. Since events have conceptualized first and then came sponsorships 194C(2) is not attracted. - Decided in favour of assessee.
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