Payments to Laborers via Intermediaries Exempt from TDS u/s 194C; No Section 40(a)(ia) Additions Applied.

TDS u/s 194C - addition u/s 40(a)(ia) - TDS on labour charges - payments made to the labour through maistries cannot be construed as a contract between the assessee and the maistries and does not attract the TDS under section 194C. .....

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