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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 under section 194C: payments by customers to hotels for amenities are not treated as contractor payments for withholding.</h1> Payments by a customer to a hotel for accommodation, boarding or use of amenities, where no contractor or event-organiser relationship exists, do not constitute 'work' within the meaning of section 194C; accordingly such ordinary guest payments are not subject to TDS under that provision, and administrative guidance treating hotel facilities as contract work is open to challenge.

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