SC: Suit Alleging Coercion or Undue Influence Cannot be Rejected under Order VII Rule 11 CPC  ||  Cal HC: Once ED Attachment is Confirmed, Challenge Becomes Academic; PMLA Remedy Must be Pursued  ||  MP HC: Pen-Drive Evidence Cannot be Introduced At a Late Trial Stage Without Proof or Relevance  ||  Calcutta HC: Employee Can't be Stopped From Joining Rival Post-Resignation; Trade Secrets Protected  ||  Calcutta HC: Banks Must Provide Forensic Audit Report Before Calling an Account Fraudulent  ||  Del HC: Woman Cannot Demand Re-Entry to Abandoned Matrimonial Home if Alternate Accommodation Exists  ||  Calcutta HC: Land Acquisition For Industrial Park is Public Purpose; Leasing to Industry is Valid  ||  Patna HC: PwD Recruitment Must Comply With RPwD Act; Executive Resolutions Cannot Override the Law  ||  Madras HC: Individuals Facing Criminal Trial Must Get Court Permission Even to Renew Passports  ||  Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists    

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