Failure to deduct TDS under section 194C - assessee got ...
Assessee Not Liable for TDS on Sugar Cane Transport; Section 194C of Income Tax Act Not Applicable.
September 10, 2015
Case Laws Income Tax AT
Failure to deduct TDS under section 194C - assessee got transported the sugar cane from the fields of farmers to its premises with the help of transporters - assessee was not at all responsible for transportation of the sugar cane. Thus, section 194C is not applicable - AT
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