https://www.taxtmi.com/highlights?id=25109 TDS liability on advertisement - There is no contract between the assessee and these two payee firms for providing any space/land/building, machinery etc. so as to fall in the realm of “rent” as stated in section 194I. Here it is a pure case of advertising contract for which TDS has rightly been deducted u/s 194C. - AT en-us Mon, 05 Oct 2015 06:55:42 +0530 Mon, 05 Oct 2015 06:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25109 TDS liability on advertisement - There is no contract between the assessee and these two payee firms for providing any space/land/building, machinery etc. so as to fall in the realm of “rent” as stated in section 194I. Here it is a pure case of advertising contract for which TDS has rightly been deducted u/s 194C. - AT Highlights Income Tax Mon, 05 Oct 2015 06:55:42 +0530 https://www.taxtmi.com/highlights?id=25109