No TDS Deduction u/s 194 J of Income Tax Act, when consultancy charges excluding Service Tax does not Exceed Rs. 30,000: ITAT
No Tax Deducted at Source (TDS) deduction under Section 194J of the Income Tax Act, 1961, when consultancy charges excluding service tax does not exceed Rs. 30,000, rules, ITAT
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, observed that no Tax Deducted at Source ( TDS ) deduction under Section 194J of the Income Tax Act, 1961, when consultancy charges excluding service tax does not exceed Rs. 30.000. The assessee has made payment of consultancy charges to M/s….
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