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194C vs 194J

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(Querist)
21 April 2016 if contract for construction of wall and it include service in the nature of design and technical service then in which sec tds should be deduct 194c or 194j please ans with any case law on it
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 April 2016 If predominance is for construction, apply 194C otherwise opt 194J.
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Amol S Joglekar

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Amol S Joglekar (Expert)
22 April 2016 Dominant activity to stay. What is there in your WALL, you need to take the judgemental call




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