TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of ...

Section 194C TDS Applicability Hinges on Truck Operator, Not Registration Number in Transportation Contracts.

January 21, 2022

Case Laws Income Tax HC

TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of deciding the applicability of Section 194 C of the Act but it is the personnel/truck operator from whom the trucks are hired. - HC

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TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of ...

Section 194C TDS Applicability Hinges on Truck Operator, Not Registration Number in Transportation Contracts.

January 21, 2022

Case Laws Income Tax HC

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