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'.
Madhusudan Kabra
(knowledge seeker)
(1779 Points)
Replied 30 December 2010
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
swapnil
(DY ACCOUNT OFFICER)
(75 Points)
Replied 30 December 2010
courier services will come under contractor not a prof. fees.
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