Bombay HC Conducts Emergency Hearing from CJ’s Residence as Court Staff Deployed for Elections  ||  Madras HC: Preventive Detention Laws are Draconian, Cannot be Used to Curb Dissent or Settle Politics  ||  HP HC: Mere Interest in a Project Cannot Justify Impleading a Non-Signatory in Arbitration  ||  J&K&L HC: Women Accused in Non-Bailable Offences Form a Distinct Class Beyond Sec 437 CrPC Rigour  ||  Bombay HC Restores IMAX’s Enforcement of Foreign Awards Against E-City, Applying Res Judicata  ||  Supreme Court Upholds Cancellation of Bail For Man Accused of Assault Causing Miscarriage  ||  J&K&L High Court Invalidates Residence-Based Reservation, Citing Violation of Article 16  ||  Kerala HC Denies Parole to Life Convict in TP Chandrasekharan Murder Case For Cousin's Funeral  ||  High Court Grants Bail to J&K Bank Manager in Multi-Crore Loan Fraud Case, Emphasizing Bail As Rule  ||  J&K HC: Civil Remedy Alone Cannot Be Used To Quash Criminal Proceedings in Enso Tower Case    

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