Case Law Details
Case Name : Red Chillies Entertainment Pvt. Ltd. Vs ACIT.(TDS) (ITAT Mumbai)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Mumbai
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Issue of non-deduction of tax at source on the hotel expenses incurred by the assessee: It was held by the AO that assessee should have deducted tax at source u/s 194I for ‘rent’ of hotel expenses incurred during shooting done at various locations. Ld. CIT(A) agreed with the contention of the assessee partly and held that bills for the hotel expenses also include expenses on account of food on which TDS should not be made and, therefore, he reduced the amount of food expenses from the bills of hotels and also in those cases where the expenses on hotel stay did not exceed aggregate amount o...
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Should TDS be deducted on hotel room charges above 30000/- and total amount above 240000/- during the year. No monthly rent paid. Went to out of station for the purpose of business visit
Online hotel booking will be covered under section 194c .Please advise
Thanks