Addition on account of default in deducting TDS u/s 194C - the ...
Court Rules No TDS Needed for Payments via Labor Sardars; Addition u/s 40(a)(ia) Rightly Deleted.
August 30, 2019
Case Laws Income Tax AT
Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours as there is no contract between the assessee and the labour Sardars - rightly deleted the impugned addition made u/s. 40(a)(ia)
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