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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Section 194C of the Act would apply in case of a payment being ...


Section 194C Inapplicable: License Fee Paid by Contractee to Contractor Not Covered Under This Rule.

October 11, 2017

Case Laws     Income Tax     HC

Section 194C of the Act would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee was made by the contractee to the contractor and therefore section 194C of the Act would not apply - HC

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