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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

TDS u/s 194C or 194J - payments to subcontractor - assessee ...


TDS Deduction Confirmed u/s 194C for Contracts Involving Work, Not Professional Services u/s 194J.

March 28, 2019

Case Laws     Income Tax     HC

TDS u/s 194C or 194J - payments to subcontractor - assessee getting a physical output, a tangible structure and not merely the services of its qualified, professional engineers/staff from the sub-contractor - TDS deductible u/s 194C

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