TDS u/s 194H - whether expenditure towards “Authority to ...
"Authority to Guarantee Charges" Not Subject to TDS u/s 194H Due to Lack of Agent-Principal Relationship.
January 25, 2016
Case Laws Income Tax AT
TDS u/s 194H - whether expenditure towards “Authority to Guarantee charges” falls within the ambit of section 194H or not?- Held no - The requirement of an agent and principal relationship is found absent in this case - AT
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