TDS u/s 194J OR 194C - payment received by BET towards the work ...

Payment for Phase II Work u/s 194C, Not 194J, as No New Technical Consultancy Provided by BEL.

September 24, 2018

Case Laws Income Tax AT

TDS u/s 194J OR 194C - payment received by BET towards the work carried on under Phase II of the agreement, will not fall under the definition of the term professional services as no new technical consultancy has been offered by BEL to assessee - TDS was rightly deducted u/s 194C

View Source

← Previous Next →

TDS u/s 194J OR 194C - payment received by BET towards the work ...

Payment for Phase II Work u/s 194C, Not 194J, as No New Technical Consultancy Provided by BEL.

September 24, 2018

Case Laws Income Tax AT

You may also like:

TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical...

TDS u/s 194C OR 194J - payment to the pest control agency - such a payment was not for any technical services provided by the agency.

TDS u/s 194C OR 194J - scope of work of the contracts - As the payments made to the vendors for the work done by them by deploying semi-skilled personnel, did not...

Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby...

TDS u/s 194C or 194J - the contractor was meant to carry out maintenance and the repair work and therefore his services could not have been categorized as providing...

The High Court held that the capital grant subsidy or viability gap funding provided by the National Highways Authority of India (NHAI) to its Concessionaires for...

TDS u/s 194C OR 194J - document management charges - the work assigned to the service provider was not a technical or professional work which required special skills but...

TDS on the payment of outsourcing expenses - 194C OR 194J - assessee had hired the services for various works such as storage of data, scanning of documents, processing...

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

Assessee in default u/s 201(1) - 194C vs 194J - service of cooking does not include any technical service - TDS is deductible u/s 194C

Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under...

TDS u/s 194C OR 194J - services provided by highly skilled / technical professionals - supply and installation of HT and LT electrical installation equipments - services...

TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT

Quick Updates: