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Income Tax - Highlights / Catch Notes

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Liability to deduct TDS u/s 194C - trucks - no continuous ...


TDS Deduction u/s 194C Not Required for Truck Services Without Continuous Contract; Each GR is Separate.

April 25, 2013

Case Laws     Income Tax     AT

Liability to deduct TDS u/s 194C - trucks - no continuous contract, oral or written - each GR is a separate contract - the provisions of section 194C(3) are not applicable in this case - AT

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