The intention of the apply will be to assist men and women in deepening their observe of conscious feeding on through their day-to-day life. Make sure you arrive at this exercise with a small snack or consume, which you'll be able to receive throughout breakfast or at the refreshment crack.
Dilemma eleven : Whether or not a deal for catering would come with serving food stuff in the restaurant/sale of eatables ?
Comment: With owing regard, in my check out, it absolutely was a circumstance of sub deal for transportation of products. The admitted point was that truck homeowners transported the goods and shipped the goods at needed destination within the instance in the assessee.
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Details: The assessees ended up registered societies/AOP constituted from the truck operators. These societies entered into contracts with the companies for example cement suppliers for transport of the goods of the companies. The company which had entered into agreement with the assessee deducted two for every cent of the quantity paid on account of TDS with regards to s. 194C(1) of your IT Act, 1961.
For that equivalent cause, the individuals to whom payments had been designed couldn't be considered as sub contractor. Consequently, there was no force while in the grievance with the ITO.
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Dilemma 17 : No matter if advertisement contracts are covered less than section 194C only to your extent of payment of Fee to the one that arranges release of advertisement, and so on., or regardless of whether deduction would be to be designed on the gross amount of money such as Invoice of media ?
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Thereafter, the assessee Culture paid the amount obtained by it on the associates on the Modern society who experienced basically carried the goods. On the other hand, outside of the quantity paid out a nominal quantity of Rs. 10 or Rs. 20 was deducted for administrative expenses of working the Culture and is named "Parchi prices". The assessee didn't keep some other sum apart from the "Parchi costs" and all the amount of money obtained by it from the business was paid into the users.
“15. From the recital of the agreement alone, it is clear which the assistance that the assessee-subscriber is availing would be the receipt of 'telecasting indicators' through the licensor or the company. The expression 'support' has also been referred to suggest the Television channel that's dealt with via the licensor or the organization.
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