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TDS U/s. 194C attracted on contract of putting up hoarding
Case Law Details
- Case Name
- Madison Communication Pvt. Ltd. Vs Dy. CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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CA Prarthana Jalan
Hon’ble Mumbai ITAT has in the case of DCIT V/s Madison Communication Pvt Ltd has held that sec 194C is attracted for contract of putting up a hoarding as it is in the nature of advertisement. Brief facts of the case are as under:-
The assessee has shownexpenditure on advertisement through outdoor display which includes payment for advertisement on hoarding/board. The A.O. further noticed that the assessee has deducted TDS @ 2% u/s.194C on these payments. The A.O. was of the firm belief that theprovisions of section 194I apply on the facts of the case, drawing supp...
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