TDS u/s 194C - the assessee was not liable to deduct TDS u/s ...
Assessee Exempt from Deducting TDS u/s 194C Due to Role as Intermediary Without Direct Contractual Relationship.
January 21, 2019
Case Laws Income Tax AT
TDS u/s 194C - the assessee was not liable to deduct TDS u/s 194C of the Act where it acted as a facilitator or intermediary between client and truck owner and that there was no privity of contract between assessee and client for carriage of goods.
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