TDS liability on advertisement - There is no contract between ...

Assessee's TDS Liability on Advertisement Payments Falls u/s 194C, Not Rent u/s 194I.

October 5, 2015

Case Laws Income Tax AT

TDS liability on advertisement - There is no contract between the assessee and these two payee firms for providing any space/land/building, machinery etc. so as to fall in the realm of “rent” as stated in section 194I. Here it is a pure case of advertising contract for which TDS has rightly been deducted u/s 194C. - AT

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TDS liability on advertisement - There is no contract between ...

Assessee's TDS Liability on Advertisement Payments Falls u/s 194C, Not Rent u/s 194I.

October 5, 2015

Case Laws Income Tax AT

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