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TDS on Hotel Room Rent & Other Facilities?
Case Law Details
- Case Name
- The East India Hotels Ltd Vs Central Board of Direct Taxes (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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East India Hotels Ltd. & Jaswant Singh Bhatia Vs. CBDT and UOI – Bombay High Court
The word ‘carrying out any work’ in section 194C is limited to any work which on being carried out culminates into a product or result. The word ‘work’ in s.194C is limited to doing something with a view to achieving the task undertaken or carry out an operation which produces some result. The facilities/amenities made available by a hotel to its customers is not covered under any of the categories specified in the term ‘work’ in Explanation III to section 194C; consequently, the Circular N...
WHAT ARE THE TDS RATE FOR HOTEL, THEY ARE FOOD PROVIDING FOR ENMPLYEE…THANKS