07 May 2010
One of my assessee – Firm is doing franchisee of Educational Institutue – Satellite Learning Programme. T.D.S is being deducted by Franchisee U/s 194-J at 10% , While I am of opinion that T.D.S is applicable at 2% u/s 194-C being no technical or professional service at Franchisee end. Please tell with case law whether I am right or not ?.