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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

TDS u/s 194C - harvesting charges paid to labourers by the ...

Case Laws     Income Tax

November 14, 2019

TDS u/s 194C - harvesting charges paid to labourers by the assessee on behalf of the cane growers - the payments made by the assessee towards harvesting and transportation charges have to be regarded as payment made for purchase of sugarcane and consequently the provisions of section 194C of the Act do not get attracted.

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