TDS u/s 194C - Requirement of deducting tax at source itself did not arise since the Assessee had simply...

TDS u/s 194C - Requirement of deducting tax at source itself did not arise since the Assessee had simply hired the trucks for specific transportation work for jobs assigned to him and there was no contract of agency or middle man. Thus, there was no contract or sub-contract between the payer or payee. .....

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