19 December 2011
Dear Sir, We are a CHA & raise two separate bills to our client 1) towards agency charges 2)for reimbursement of exp. like stamp duty, shipping co. charges etc. We are of the view that TDS should be deducted on both the invoices U/s 194C, however our client deduct TDS only on Agency Charges, PLS GUIDE WHAT IS CORRECT AS PER IT PROVISION /NOTIFICATION Thanks: Raj
19 December 2011
UR CLIENT IS RIGHT SEE ITO v. Dr. Willmar Schwabe (India) Pvt Ltd. (2006) 8 (II) ITCL 235 (Del-Trib) AND Deputy Commissioner of Income Tax v. Choice Sanitaryware Industries (2011) 41 (II) ITCL 27 (RJT-Trib)
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