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Income Tax - Highlights / Catch Notes

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Payment to contractors and sub-contractors - TDS u/s 194C - ...


Court Rules No TDS Deduction Needed u/s 194C Due to Lack of Contractor-Subcontractor Relationship.

July 22, 2013

Case Laws     Income Tax     HC

Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the transporters was missing - no TDS - HC

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