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194E] 8[ , section 194EE, section. 194F, section 194G, section 194H, 9[ section 194-I,] 10[ section 194J, section 194K,] section
Central Government Act
194E] 8[ , section 194EE, section 194F, section 194G, section 194H, 9[ section 194-I,] 10[ section 194J, section 194K,] section
Central Government Act
194E], 11[ section 194EE, section 194F, section 194G, section 194H, 12[ section 194-I,] 13[ section 194J, section 194K,] section
Central Government Act
Central Government Act Section 194H in The Income- Tax Act, 1995
194H. 1[ Commission, brokerage, etc. 2
(1) Any person
Central Government Act
194E] 4[ , section 194EE, section 194F, section 194G, section 194H, 5[ section 194-I,] 6[ section 194j, section 194K,] section
Central Government Act
source as per the provisions of section 194H of the
Act.'
Ground No. 10
"The impugned order has been passed ... deducting tax at source under
section 194H of the Act on distribution and commission from 1-6-2001
onwards
Income Tax Appellate Tribunal - Jaipur
deduction of tax at source
under section 194H.
2. The advertising agencies never rendered any service of agency to
Doordarshan ... requirement for deduction of tax at source under
section 194H. Therefore, no demand can be made under section
Income Tax Appellate Tribunal - Delhi
lakhs as the provisions of Section 194H was not applicable at the
relevant point of time as the same came ... supposed
to deduct tax at source under Section 194H.
4. The Id. Commissioner (Appeals) after taking into consideration the
submission
Income Tax Appellate Tribunal - Delhi
source as required by the provisions of
section 194H of the Income Tax Act. For the sake of convenience ... failing to deduct the tax as required by section 194H shall be liable
for penalty under section 271C. Further
Allahabad High Court
said
section is extracted hereunder for easy reference :
Section 194H. Commission or brokerage-Any person, not being an
individual ... brokerage" to attract TDS on it under Section 194H of
the Act. Though standing counsel pointed out that s. 194H
Kerala High Court
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