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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

TDS - taking of the machinery and equipment on hire would not ...

Case Laws     Income Tax

March 21, 2017

TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e. taking of machinery and equipment on hire also cannot be treated with a contract for supply of labour - No TDS liability u/s 194C - HC

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