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
View Source