5 December 2022


ITAT: TDS Applicable to Payments Towards Channel Carriage Fees, Up-Linking, Bandwidth Charges - 17.05.2017

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

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