Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless ...
Case Laws Income Tax
June 25, 2012
Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless risk and responsibility of the contract undertaken by the assessee is shifted to the sub-contractors, it cannot be held that these persons are the sub-contractors of the assessee. - AT
View Source