Back-to-Back Truck Hiring is Subcontracting: TDS Applicable u/s 194C(2) of Income Tax Act.

TDS - if it is found that trucks were hired by the assessee for back to back hiring out of trucks by the assessee, it will indeed be a case of sub-contracting the work, and, to that extent, provisions of Section 194 C(2) will indeed come into play - AT .....

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