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Income Tax - Highlights / Catch Notes

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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.

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