19 March 2008
Please inform whether tax is deductible on telephones/Internet under Section 194C. Are there any case laws to support the answer. I have seen some people deduct tax and some do not.
19 March 2008
Telephones/ internet charges are not liable for deduction of Tds under 194 C because these are not covered under the defination of "work "as mentioned by this section.
20 March 2008
People are different,law is different sometimes, Decisions of courts are different, Don't need to worry about all these things. If you want to deduct do it.
20 March 2008
Are there any case laws to support your view.the case of CIT vs Associated Cement Companies 1993(SC) cites any work as any service.Please comment.