TDS u/s 194C on Freight - booking only net profit out of the ...
Court Upholds TDS on Freight Transactions, Disallowance Confirmed u/s 40(a)(ia) for Reduced Freight Payments.
September 28, 2015
Case Laws Income Tax AT
TDS u/s 194C on Freight - booking only net profit out of the transaction - trucks are hired from open market to provide GTA service and freight is being paid by the assessee at lesser rate - disllowance u/s 40(a)(ia) confirmed - AT
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