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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

TDS u/s 194I or 194C - nature of payment for use of vehicles - ...


Court Rules Section 194-I TDS for Rent Not Applicable; Correct Deduction u/s 194-C for Vehicle Use Confirmed.

September 30, 2013

Case Laws     Income Tax     HC

TDS u/s 194I or 194C - nature of payment for use of vehicles - the provisions of Section 194-I could not be applied to the facts of the present case and it has to be held that assessee has rightly deducted tax at source under the provisions of Section 194-C - HC

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