Bombay HC: Clarifies Procedure for Executing Foreign Decrees  ||  Supreme Court: Bureaucratic Delay No Excuse  ||  Supreme Court Grants Full Disability Pension Arrears to Veterans  ||  Delhi HC: Workman Cannot Claim Section 17(B) of the ID Act Wages after Reaching Superannuation Age  ||  Allahabad HC: Caste by Birth Remains Unchanged Despite Conversion or Inter-Caste Marriage  ||  Delhi High Court: Tweeting Corruption Allegations Against Employer Can Constitute Misconduct  ||  Delhi High Court: State Gratuity Authorities Lack Jurisdiction over Multi-State Establishments  ||  Kerala High Court: Arrest Grounds Need Not Mention Contraband Quantity When No Seizure is Made  ||  SC: Silence During Investigation Does Not Ipso Facto Mean Non-Cooperation to Deny Bail  ||  Supreme Court: High Courts Cannot Re-Examine Answer Keys Even in Judicial Service Exams    

ITAT: TDS Applicable to Payments Towards Channel Carriage Fees, Up-Linking, Bandwidth Charges - (17 May 2017)

ITAT Kolkata has held that payments on account of channel carriage fees, up-l inking charges and Bandwidth charges are not in nature of payment towards Technical Fees under section 194J, but same are contractual in nature, for which 2% of TDS is applicable under section 194C of the Income Tax Act.

Tags : ITAT   KOLKATA   CARRIAGE FEES   UP-LINKING   BANDWIDTH CHARGES  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved