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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

TDS u/s 194C - deduct tax at source on the cost of the ...

Case Laws     Income Tax

December 9, 2019

TDS u/s 194C - deduct tax at source on the cost of the construction incurred by M/s Prabhu Construction deeming it as a contract - since neither the Assessee nor M/s. Prabhu Construction can be styled as contractors, it is obvious that the provisions of Section 194 C of the IT Act were not attracted

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