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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

TDS u/s 194C - It was wrongly presumed that the contracts ...


Clarification on TDS Application: Three Separate Contracts Exist for Supply, Erection, and Civil Work u/s 194C.

December 28, 2011

Case Laws     Income Tax     AT

TDS u/s 194C - It was wrongly presumed that the contracts entered into between the assessee and the contractor were composite contract and an indivisible contract whereas there were three separate contracts, viz., (i) supply of materials; (ii) for erection and (iii) for civil work portion.... - AT

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