Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
TDS u/s 194C or u/s 194J – Payment for subtitling and editing c...
TDS for Subtitling and Editing Services Falls u/s 194C, Not Section 194J, Says Court Decision.
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Income TaxDecember 20, 2014Case LawsAT
TDS u/s 194C or u/s 194J – Payment for subtitling and editing charges - assessee had utilized the services of dubbing studio Ninety Degrees by using their equipments as well as the artists who were working for Studio Ninety Degrees - TDS u/s 194C applicable - AT
TDS u/s 194C or u/s 194J – Payment for subtitling and editing charges - assessee had utilized the services of dubbing studio Ninety Degrees by using their equipments as well as the artists who were working for Studio Ninety Degrees - TDS u/s 194C applicable - AT
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