SC: Menstrual Health is a Fundamental Right under Article 21; Orders Free Sanitary Pads in Schools  ||  Supreme Court: Industrial Court is the Proper Forum to Decide Issues Relating to Contract Labour  ||  Supreme Court: Only Civil Court of Original Jurisdiction Can Extend Arbitral Tribunal’s Mandate  ||  SC: Demolition of Private Property Must Rest on Clear Statutory Grounds and Due Consideration  ||  SC: After Complaint Was Withdrawn, BCI Disciplinary Committee Could Not Penalise Advocate  ||  MP HC: Decree Holder Cannot Defeat Compromise or Initiate Execution by Refusing Debtor’s Cheque  ||  MP HC: Spouse’s Income Cannot Be Clubbed With Public Servant’s for Disproportionate Assets Case  ||  Ker HC: Bar Association is Not Employer & Cannot Form Internal Complaints Committee under POSH Act  ||  SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act    

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