Sponsored
    Follow Us:

Case Law Details

Case Name : ACIT (LTU) Vs. M/s WTI Advance Technology Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 1656/Mum/2016
Date of Judgement/Order : 11/05/2018
Related Assessment Year : 2012-13
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

ACIT (LTU) Vs. M/s WTI Advance Technology Ltd. (ITAT Mumbai)

ITAT Mumbai in case of ACIT v/s M/s WTI Advanced technology held that tax is to deducted u/s 194C for outsourcing of any service which do not require skilled staff.

The return of the assessee for AY 2012-13 was selected for scrutiny u/s 143(2) and AO disallowed expenditure of Rs.15,75,32,526/- u/s 40(a)(ia) as he is of the view that same should have been subject to 194J of IT Act.

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

  1. RK BHUWALKA says:

    In my opinion the correct caption to this article should read as ‘TDS U/S 194C APPLICABLE IN CASE CONTRACT REQUIRES SEMI-SKILLED STAFF’ and not ‘CONTACT’.

    RK BHUWALKA

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31