our service provider invoied a service bill particular are- repair expertise-inspection -rentel charges -Flight charges -small tool purchase -Travel Conveyance -one combind invoice . we have deducted 10% tds .but service provider not agreed could you sugget please.
14 February 2013
Show him case of Delhi Bench of Income Tax Appellate Tribunal in ITO v. Dr. willmar Schwabe India P Ltd 2005 and circular no 715 dt 8-8-1995 so on full amount TDS will be applicable but you can take 194C as it is for repair. but it must not be technical services
CAclubindia
