2 results for “TDS”+ Section 22clear
Sorted by relevance
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
22. In CIT v. NIIT Limited (supra) the question that arose was whether the Assessee was liable to deduct tax at source under Section 194-I of the Act in respect of the payments made to the franchisee under the head ‘Infrastructural claims’. It was held on fact that the relationship between the parties was not of a lessor