TDS u/s 194C - there is no express or implied contract between ...
No TDS Required: No Contract Between Taxpayer and Transporter for Goods Delivery u/s 194C.
August 25, 2018
Case Laws Income Tax AT
TDS u/s 194C - there is no express or implied contract between the assessee and the transporter. It is a case of engaging the transporters by the supplier and supply the goods to the assessee. Therefore, there is no case for deduction of tax at source u/s 194C.
View Source