Tag: Section 194C

Merely because deductor under misconception deducted TDS u/s 194C and 194J, it would not disentitle assessee, benefit under Sections 11 and 12 of the Act. In a recent judgment, The Hon’ble Supreme Court has dismissed the SLP of the Revenue against the the decision of the Delhi High …

Assessee’s contentions of TDS deposit could have been easily verified with help of technology instead of relegating assessee to litigation – ITAT In a recent judgment, ITAT Agra has observed that contentions of the assessee that he as deposited TDS could have been easily verified by the authorities …

Minimum hotel room occupancy guarantee payments by OYO not liable to TDS u/s 194C – ITAT  In a recent judgment ITAT has held that minimum hotel room occupancy guarantee payments by OYO rooms was not liable to TDS u/s 194C as payment to contractor  ABCAUS Case Law Citation:ABCAUS …

Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any work or sub contract as defined u/s 194C(2) of the Income Tax Act, 1961 Case Details: TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM I.T.A.No.483/Vizag/2012  Assessment Year:2005-06 DCIT vs. Yekkala Subba …