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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Non-deduction of tax (TDS) u/s 194I - Natur of payment - The ...

Income Tax

February 24, 2017

Non-deduction of tax (TDS) u/s 194I - Natur of payment - The cinema was exclusively owned and managed by the cinema owner and the assessee was having no interference with selecting the films, exhibiting the films, issuing tickets, paying tax, maintaining statutory Compliances Whatsoever. Thus the agreement was not of letting out but was for conduct of business - HC

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