Is Section 194C Applicable on Commission Received from Non-Resident Company?
tax clat_pg intermediate questionMaine try kiya taxmann aur raja agarwal ke book par section 194C ka chapter padha, lekin abhi tak maine thoda confuse hoon. Kya yeh applicable hai jab commission wali company abroad se hai aur commission paying company India mein hai? Maine kuch examples sunne hain jahaan court ne section 194C ka applicability reject kiya hai, lekin kya yeh scenario mein applicable hoga? Agar applicable hai to kya payment doing country ka impact hoga? Maine ek case kiya, CIT Vs. Reliance Utilities & Power Ltd. (2013), jahan court ne kaha ki section 194C applicable nahi hai. Lekin maine phir se ek case suna, CIT Vs.
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Arre, Section 194C ke baare me toh yeh samajh aa rahi hai ki yeh section kisi bhi vyakti par lagega jo koi kaam leta hai. Lekin kyaa non-resident company ke commission par bhi lagega yeh? Mera kya kehna hai, Section 194C non-resident company ke commission par lagta hai yadi commission payee wala vyakti ka anya business yeh commission se juda ho jata hai.