Payments to franchisees held liable to TDS us 194C not 194J. Modus operandi for fee collection and revenue sharing not determine for tds on amount remitted
June 12, 2016
Income Tax, ITAT, Judgments
Payments to franchisees held liable to TDS us 194C not 194J. The modus operandi for collection of the fees as well as of the revenue sharing cannot determine whether the amount remitted by the assessee to the franchisee is subject to tax deduction at source u/s 194J. This was upheld by …