Common Area Maintenance Charges (CAM charges) liable for TDS rate @ 2% u/s 194C as contractual payment and not @10%…
TDS on payment to advertising agency is covered u/s 194C not 194I. Contract need not always be in writing and…
Liability of TDS u/s 194C(2) of Transporters for further payments to trucks owners/operators. Supreme Court explains the Law ABCAUS Case…
Payment by IOCL to transporters was liable to TDS u/s 194C as works contract and not u/s 194I as hiring…
TDS on testing and commissioning services deductible u/s 194C as contractual payments as not as fees for technical services u/s…
Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any…
Payments to Singer Performer in Hotel liable for TDS u/s 194C as contractual not professional u/s 194J In a recent…
Reimbursement of expenses not "Work" to fall within the ambit of TDS under section 194C ITAT Delhi in a recent…