TDS u/s 194H - non deduction on bank guarantee commission - ...

Court Rules No TDS Deduction Needed for Bank Guarantee Commissions: Not a 'Commission' u/s 194H.

January 19, 2016

Case Laws Income Tax AT

TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in common business parlance and in the context of the section 194H. - demands under section 201(1) and 201(1A) r.w.s. 194H quashed - AT

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TDS u/s 194H - non deduction on bank guarantee commission - ...

Court Rules No TDS Deduction Needed for Bank Guarantee Commissions: Not a 'Commission' u/s 194H.

January 19, 2016

Case Laws Income Tax AT

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