2018 (12) TMI 1335

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..... cularly as the assessee steps into the shoes of its client while executing the contract and therefore, the assessee becomes a person responsible for the deduction of TDS? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in not upholding the order of the assessing officer that tax was deductible at source by the assessee from the above payment .....

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..... hile executing the contract and therefore, the assessee becomes a person responsible for the deduction of TDS? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in not upholding the order of the assessing officer that tax was deductible at source by the assessee from the above payments under Section 194C of the Act? 4. The Registry is di .....

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