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TDS on School bus fees to be deducted U/s. 194C – HC
Case Law Details
- Case Name
- ACIT (TDS) Vs. Lotus Valley Education Society (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09 and 2009-10
- Courts
- All High Courts, Allahabad High Court
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ACIT (TDS) Vs. Lotus Valley Education Society (Allahabad High Court)
In the case of ACIT (TDS) Vs. Lotus Valley Education Society it was held by Allahabad High Court that explanation-III to sub section (2) of Section 194-C clearly provides that ‘work’ includes carriage of goods and passengers by any mode of transport other than by railways, so TDS on School Bus Fees Paid to Transporters is governed by Section 194C and not by Section 194I.
Allahabad HC ruling in ACIT (TDS) Vs. Lotus Valley Education Society clarifies TDS on School Bus Fees under Section 194C, not 194I. Full text a...
Author Info
TDS on School bus fees to be deducted U/s. 194C – HC
Is this is applicable for Salaried Peoples?
Whether such provision is Aplied only to School Bus or All the Hire Vechile (For which TDS is Deducted under Sec 194I @ 10 %) Please Suggest.