| COURT: | Karnataka High Court |
| CORAM: | A. V. Chandrashekara J, Subhro Kamal Mukherjee J |
| SECTION(S): | 194C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | TDS deduction |
| COUNSEL: | A. Shankar |
| DATE: | August 18, 2015 (Date of pronouncement) |
| DATE: | August 26, 2015 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 194C/ 194J TDS: Even if the supply contract is an integral part of a composite contract on single sale responsible basis, there is no obligation to deduct TDS. Service contracts, not being professional services, are not covered by s. 194J | |
The whole object of introduction of that Section is to deduct tax in respect of payments made for works contract. No division is, therefore, permissible in respect of a contract for supply of materials for carrying out the work. It is in a case of distinct contracts. The contract for supply of material being a separate and distinct contract, no division is permissible under Section 194C of the Act
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