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

Cinema Business Payment Not Subject to TDS u/s 194I; Agreement Seen as Business Conduct, Not Lease.

February 24, 2017

Case Laws Income Tax HC

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

Cinema Business Payment Not Subject to TDS u/s 194I; Agreement Seen as Business Conduct, Not Lease.

February 24, 2017

Case Laws Income Tax HC

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