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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

TDS u/s 194J - license fees paid to IRCTC - even an iota of ...


License Fees to National Railway Corp Not Subject to Tax Deduction Under Income Tax Act Section 194J Due to No Services Rendered.

August 9, 2016

Case Laws     Income Tax     AT

TDS u/s 194J - license fees paid to IRCTC - even an iota of rendering any service is missing, when there is no service, there is no question of applicability of sec. 194J - AT

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