TDS u/s 194C OR 194J - assessee entered into a Contract with a ...

Case Laws Income Tax

July 8, 2022

TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is supply of the passenger rolling stock. Thus, having taken a specific stand before the ITAT that the Contracts is a composite one, the Revenue cannot be permitted to take a contradictory stand before this Court - HC

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TDS u/s 194C OR 194J - assessee entered into a Contract with a ...

Case Laws Income Tax

July 8, 2022

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