Case Law Details
Case Name : Commissioner of Income Tax (TDS) Vs M/s. Rajasthan Urban Infrastructure (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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Issue: Whether TDS is required on the amount of service tax that was to be paid separately and was not included in the fees for professional services or fees for technical services?
Held : We have considered the provisions of Section 194J of the Income Tax Act, in the light of Circulars dated 28.04.2008 and 30.06.2008. The words, “any sum paid”, used in Section 194J of the Act, relate to fees for professional services, or fees for technical services. As per the terms of agreement, the amount of service tax was to be paid separately and was not included in the fees for professional services...
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if i doing 1st quarter of 13-14 then this will be applicable or not