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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

TDS U/s 194J - sharing of fees - payments made by the appellant ...

Income Tax

February 29, 2016

TDS U/s 194J - sharing of fees - payments made by the appellant to ITGK for its share in RS-CIT course fees - the act of sharing of revenue in a multi entity business model cannot be held as contract payments and taking the logic further they cannot be held as payments on account of rendering of any professional or technical services as contemplated by Section 194J - AT

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