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Income Tax - Highlights / Catch Notes

Home Highlights October 2011 Year 2011 This

TDS u/s 194C is not required to be deducted when job worker ...


Section 194C: No TDS on Contractor's By-Product Compensation in Job Work Services.

October 13, 2011

Case Laws     Income Tax     AT

TDS u/s 194C is not required to be deducted when job worker (contractor) to retain residue / by product in consideration.... - AT

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  1. TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be...

  2. TDS u/s 194C was disallowed for 'Crew Wages Expenses' u/s 40(a)(ia) by the AO, considering the assessee as a sub-contractor required to deduct TDS. The assessee...

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