Case Law Details
Case Name : Muktha Arts Vs ACIT (TDS) [ITAT Mumbai 'B' Bench]
Appeal Number : ITA Nos. 755 to 757/Mum/2007
Date of Judgement/Order : 17/04/2009
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
Sponsored
SUMMARY OF CASE LAW
Provisions of section 194C do not apply to the film financing arrangement of the kind in question.
RELEVANT PARAGRAPH
10. Section 194C relating to `payment to contractors and sub-contractors’ and relevant provisions read as under:-
“194C(1)Any person responsibility for paying any sum to any resident (hereinafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and –
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.