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1 - 10 of 28 (0.27 seconds)Section 194I in The Income Tax Act, 1961 [Entire Act]
Section 194C in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Vodafone Mobile Services Limited, ... vs Dcit, Coimbatore on 21 September, 2017
assessee to be present on the floor of the LFS. There is no rental agreement between the
Respondent-assessee and the franchisee/LFS for alleging applicability of section 194IA of
the Act. The Respondent-assessee has relied on the decision of the Hon'ble Apex Court in
the case of Bharti Cellular Ltd. vs. ACIT, 462 ITR 247 to hold that the provisions of section
194H are not applicable."