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Disallowance u/s.40(a)(ia) – TDS u/s 194C - what was necessary ...


Understanding Section 40(a)(ia): TDS Obligations Depend on Contractor-Subcontractor Relationship, Not Just Agency Hiring.

January 28, 2013

Case Laws     Income Tax     HC

Disallowance u/s.40(a)(ia) – TDS u/s 194C - what was necessary was a relationship between the contractor and sub-contractor and not merely be hiring of an agency by the contractor during the course of execution of the work. - HC

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