Connected with several legends and preferred myths, it was made with the Portuguese and it is thought that Vasco Da Gama himself enshrined the church. A major pilgrimage web-site, This can be the twentieth Basilica in India and 8th in Kerala.
16. One more plea in the assessee/subscriber was the licensor or the person to whom the assessee is earning payment by by itself isn't going to do the perform of broadcasting and telecasting and it is for that reason exterior the purview of portion 194C of the Act. This argument deserves for being negated at the threshold. As We've identified before exactly what the assessee-subscriber is looking for is to obtain the telecast signals within the licensor, which is enough to deduce that the impugned agreement includes broadcasting and telecasting of Television signals.
It's got also been located like a subject of indisputable fact that the contract is in fact in between the exporter and also the airline along with the assessee is simply an middleman. For that reason, It is far from a "particular person liable" for deduction of tax at supply concerning s. 194C from the Act.â€
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Specifics: The assessees ended up registered societies/AOP constituted with the truck operators. These societies entered into contracts with the companies for example cement manufacturers for transport of the goods of the companies. The organization which experienced entered into contract with the assessee deducted two per cent of the amount paid on account of TDS with regard to s. 194C(1) of the IT Act, 1961.
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, is found from the smaller coastal city of Velankanni in Tamil Nadu. Well-known through the entire country, this is probably the not many church buildings inside the region where Mom Mary is adorned in a conventional Indian saree.
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In the above-stated agreement, the assessee was referred to as subscriber or affiliate as he was to pay for the subscription to a different social gathering known as the licensor. These channels are telecasted from abroad plus the assessee turns into an affiliate or subscriber with the licensor by entering into an settlement for payment of subscription. The question prior to the courtroom was cable operator was necessary to deduct tax u/s 194C. the court held as underneath:
The provisions of  S.194C are captivated only wherever any sum is compensated for finishing up any work such as supply of labour for carrying out any perform.â€
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