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Income Tax | Passenger Service Fee Attracts TDS Under Section 194C, Not 194J: ITAT Delhi

29 Sept 2026 · 29 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi holds passenger service fee attracts TDS under section 194C, while standard airport facilities are not technical services. The post Passenger Service Fee Attracts TDS Under Section 194C, Not 194J: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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