2024 (2) TMI 345

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..... ; - ITAT deleted addition - whether the provisions of Section 194C of the Act can be invoked only if any single payment exceeds ₹ 50,000/- or can be invoked if the aggregate of payment in an assessment year exceeds ₹ 50,000/-. As decided by HC [ 2015 (10) TMI 825 - KARNATAKA HIGH COURT] Tribunal has diverted itself from addressing the core issue, that is whether the assessee has p .....

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