Login  |  Register  |  Forgot Password 
Below Login Ad
Discussion < Income Tax < Tds on payment to hotel for conference including lunch
Post Topic
students zone,CA Students
Abhishek Lyall


[ Scorecard :61 ]

Recently we had a conference in one of the Hotel, where our participants stayed as well as we had our conference in one of the halls provided by the Hotel. For conference hotel provided with the hall, projector, PA system and, Lunch. Our finance department wants to deduct Tax on the conference charges which includes lunch under section 194C.

In our view TDS is not applicable under section 194C as food provided by the hotel in the conference hall does not amount to catering services.

In terms of the Department's circular serving of food in a Restaurant does not come under the purview of Section 194 C. and only because they have provided food in aseperate room does not amount to Catering services or carrying out of work as the food is cooked in the same kitchen and served by the same waitors.

Also it was held in East India Hotels V. Central Board of direct taxes by Bombay high court that facilities provided by the hotel do not constitute work hence TDS is not applicable.

Kindly advice








Raj Kumar


[ Scorecard :182 ]

As far as I am concerned about this matter, TDS shall be deductible on payment for using hall in hotel+using projector+PA system u/s 194I, specifically mentioned

 

But, I am not sure about catering service, logically thinking then TDS should be deductible but when thinking technically then unable to find exact section for this. But it is confirm that it is not covered in 194C

Reply to this Discussion

You need to be logged in to post comment
 
 
www.casansaar.com
...keeps you updated

Home

  |  News

  |  Articles

  |  Discussion

  |  CA Firms

 |  Members

 |  CA Community

 |  Jobs

 |  Empanelment

 |  Files

 |  Matrimonial

 |  Students zone

 |  Queries

 |  Classified Ads

 |  Events

 |  About us

 |   Top Members

 |  Coaching Centres

  | Testimonials

 | Judiciary

 | Videos

 | Notifications/Circulars

 | Book

 | eDirectory

 | Interview

 | Website

 | Emails

 | Software

 |  Score Board

 |   Press Release  

 |   Blood Bank  

  |   Opinion Poll  

  |   Feedback
 |   Advertise us

 |   Terms & Conditions

 |   Refund Policy

 |   Contact us
 |   Blog

  |   Sitemap

  |   Auditing

  |   Bank

  |   Bank branch audit

  |   Banking

  |   Black Money

  |   CA

  |   CA Announcement

  |   TDS

  |   Students Zone

  |   Custom

  |   VAT

  |   Service Tax

  |   Corporate Law

  |   General

  |   Excise

  |   SEBI

  |   Finance

  |   GST

  |   ICAI

  |   FEMA

  |   ICWAI

  |   ICSI

  |   DGFT

  |   RBI

  |   IFRS

  |   CAG

  |   Budget

  |   Merger & Acquisitions

  |   International Business

  |   Shares & Stock

  |   Excel Tips

  |   International Taxation

  |   ITR

  |   Chartered Accountant

  |   Tax Audit

  |   Companies Act

  |   Money Laundering

  |   MCA

  |   Income Tax Refund

  |   NPA

  |   Income tax software

  |   CST

  |   CA Exams

  |   CA Results

  |   CBDT

  |   Accounting Standards

  |   DIN

  |   Judical Announcement

  |   MDP

  |   PAN

  |   Whats App

  |   Secretarial Standards

  |   NGO

  |   CA Convocation

  |   Finance Bill

  |   ICAI Notification

  |   CARO

  |   COMPANIES SECRETARY

  |   Accounts

Follow Us : Twitter Icon Facebook Icon Orkut Icon Linkedin Icon Linkedin Icon
Developed By: CASANSAAR Copyright © casansaar

Top Accounting Firms,CA COMMUNITY,CA SANSAAR,Chartered Accountant,Ca Networking Firms,Partner Portal,Ca Assignments,CA,Online Communities For Chartered Accountant,Circle For Ca,CS,CMA and FINANCE,Articles By CA / CS / CMA,accounting news articles,Ca Firms In Delhi,CA ANNOUNCEMENT

accounting jobs,article trainees,best website creator,empanelment,income tax slab, ITR, TDS Chart,budget of india 2014-15,gst,auditing,Income tax,students zone,cpt,community matrimony for ca,Classified Ads,Community Matrimony For Ca,Students Zone,Coaching Classes,Company Secretary,Cost Accountant,Judiciary.