TDS liability - assessee being a C&F agent, is an intermediary, ...
Case Laws Income Tax
December 20, 2014
TDS liability - assessee being a C&F agent, is an intermediary, who booked cargo for and on behalf of importers and exporters and facilitated the contract for carrying goods, therefore not liable to withhold tax u/s 194C from payments made towards air freight on behalf of its customers - AT
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