Payment made to advertising agency attracts TDS under Section 194C and not under section 194J, even though there is no written contract
Court :
ITAT Delhi
Brief :
In the matter of M/s. Perfect Probuild P. Ltd. v. DCIT, Circle 76(1) [ ITA No. 1034/Del/2018 order dated August 05, 2021] before the Income Tax Appellate Tribunal (“ITAT”), Delhi, it is held that, TDS has to be deducted u/s 194C of Income Tax Act, 1961 ("the IT Act") on payment made to advertising agency even if there is no written contract.
Citation :
ITA No. 1034/Del/2018 order dated August 05, 2021
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Bimal Jain
Published in Income Tax
Views : 195
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