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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

TDS u/s 194C - placing of orders by the assessees to the ...


Court Decides SIM and Scratch Card Orders Aren't Work Contracts Under Income Tax Act Section 194C(1); No TDS Needed.

May 6, 2014

Case Laws     Income Tax     HC

TDS u/s 194C - placing of orders by the assessees to the manufacturers/suppliers to supply SIM/scratch cards as per their requirements cannot be treated as contract for carrying out works within the meaning u/s 194C(1) - HC

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