Case Law Details
Case Name : Kiran Infertility Central Private Limited Vs ITO (ITAT Hyderabad)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Hyderabad
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Kiran Infertility Central Private Limited Vs ITO (ITAT Hyderabad)
Payment for surrogacy charges which to be paid to surrogate mothers is not liable to TDS u/s 194J: ITAT
Assessee-Company was running an infertility clinic. It paid certain sum as surrogacy charges without deducting TDS thereon. Assessing Officer (AO) concluded that said payments were in nature of Fees for Technical Services under Section 194J as well as contractual payment under Section 194C requiring mandatory TDS deduction. CIT(A) upheld the order passed by AO
Assessee contended that it was neither a party to the corresponding...
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Author Bio
Title Misleading ITAT held TDS not alicable under 194J but is applicable under 194C