Section 194C TDS deductible on Advertisement expense for Business purpose

Perfect Probuild P. Ltd. Vs DCIT (ITAT Delhi)

A reading of section 194C with Explanation (iv) thereof makes it clear that any person responsible for paying any sum to any resident for carrying out the work of advertising, broadcasting and telecasting shall deduct an amount equivalent to 1% where the payment is being made to an individual and at 2% in other cases. Learned Assessing Officer was of the view that the provisions of section 194J are applicable because there is no contract between the assessee and the advertising a

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