TDS u/s 194C - addition u/s 40(a)(ia) - purchase from various ...
TDS Not Applicable: Transactions Are Purchase Agreements, Not Works Contracts, u/ss 194C and 40(a)(ia).
August 18, 2017
Case Laws Income Tax AT
TDS u/s 194C - addition u/s 40(a)(ia) - purchase from various manufacturers who in turn manufacture the same as per the specifications provided by the assessee - not in the nature of works contract but it is agreements for purchase of goods simpliciter.
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