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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Provisions of section 194C are not attracted in the case of ...

Income Tax

July 5, 2016

Provisions of section 194C are not attracted in the case of payments made by the Joint Venture to its constituent members - Relied upon KCEL-MEIL (JV) [2015 (1) TMI 744 - ITAT HYDERABAD].

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  2. TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT

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