Hi Friends
Please Let me know:-
1. Courier services will come in 'Professional Fees' or 'Contractor'.
2. Crane services provided by a client will come in 'Professional Fees/Technical fees' or 'Transporter'.
Hi Friends
Please Let me know:-
1. Courier services will come in 'Professional Fees' or 'Contractor'.
2. Crane services provided by a client will come in 'Professional Fees/Technical fees' or 'Transporter'.
1. Courier services can not be termed as professional services, as explanational given of term professional services limited to certain professions only .
2. Crane services can not be a professional or technical services as decision given in CIT Vs. Bharati Cellular limited : explanationa given in above case is that technical services includes human elements only not services provided by machine & robots
Here in view of some authors same can be considered as royalty .refer section 9(1)(vi) .
Regards
Madhusudan Kabra
courier services will come under contractor not a prof. fees.
CAclubindia
