TDS

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'.

Replies (2)

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.

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