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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>TDS on service tax: service tax excluded from income for rent but not excluded for professional fees.</h1> The Board clarifies that the service tax component of rent payments subject to TDS is not regarded as the landlord's income and is excluded from withholding, whereas payments characterized as professional and technical fees fall under a broader withholding provision and the exclusion in Circular No. 4/2008 will not be extended to the service tax component of those payments.

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