While the agreement speaks of payment by the franchisees to the assessee, the accounts have been...

While the agreement speaks of payment by the franchisees to the assessee, the accounts have been maintained in a manner where payment it shown by the assessee to the franchisees. However, the mode and manner of keeping accounts is also not of great significance for deciding the issue as the same is to be decided as per law. – TDS u/s 194C not required - AT .....

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