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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Payments made to NSICT for the movement of the containers from ...


Tax Deduction for Container Transport Payments u/s 194C, Not Required u/s 194J.

December 26, 2011

Case Laws     Income Tax     AT

Payments made to NSICT for the movement of the containers from or up to the vessel - TDS u/s 194C or u/s 194J - the assessee rightly deducted tax at source u/s.194C and there was no liability to deduct tax at source u/s.194J.... - AT

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