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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Transmission charges - TDS u/s 194C or 194J - the agreement of ...


Gas Supply Deal: No TDS on Transmission Charges u/ss 194C or 194J of Income Tax Act.

February 19, 2015

Case Laws     Income Tax     HC

Transmission charges - TDS u/s 194C or 194J - the agreement of supply of gas by GAIL to the assessee, in the instant case, is a simpliciter transaction of sale and purchase and cannot be termed to be an agreement for work/providing of technical services. - HC

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