11 December 2009
Amendments Some Issues Payments outside the purview of TDS…. Statutory payments – fees, cess, taxes, etc. Services using technology – telephone, internet, etc. Skycell Communications Ltd. v. Dy. CIT 251 ITR 53 (Mad) Hutchison Telecom East Ltd. v. ACIT 16 SOT 404 (Kol) – leased line charges? Clearing house charges, stock exchange charges, demat charges? Subscription to databases
CAclubindia
