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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

TDS u/s 194C OR 194J - the expression 'manager' and consequently ...

Income Tax

November 30, 2015

TDS u/s 194C OR 194J - the expression 'manager' and consequently 'managerial service' has a definite human element attached to it and similarly, the services 'consultancy' also necessarily intends human intervention - there is no dispute that there is 'human interface' in rendering service provider to the assessee. - AT

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