Dear Sir/Madam,
When Headoffice making payments to Branch for some Services it deducts TDS . For both PAN is same. So that it was made self deduction and deposit. what the consequences in this case. please let me know to adjust previous deposit
1 Replies
ROSHAN PAUL JOSEPH
(CA Final student)
(311 Points)
Replied 18 June 2015
Business cannot be carried on with oneself.
And therefore there is no business income , and there does not arise the case of TDS.
Sec 65 B (44) :
"service" means
any activity carried out BY A PERSON FOR ANOTHER for consideration, and includes a declared service
therefore there is no Service and hence service tax is not applicable.
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