Payment for Using brand name on beer is Royalty liable for TDS u/s 194J
“Trade discount scheme” would amount to Commission liable for deduction of tax at source u/s 194H of the Act. ? Held No Contractual payments made to M/s United Breweries Ltd, Bangalore and M/s Millenium Breweries Industries Ltd, Bangalore would amount to payment of Royalty liable for deduction u/s 194J of the Act, and not u/s 194C… Read More »