TDS u/s 194C - payment to works contract - MoU reveals that the ...

Court Rules TDS Deduction Mandatory u/s 194C for Works Contract; Assessee Deemed in Default for Non-Compliance.

November 12, 2022

Case Laws Income Tax AT

TDS u/s 194C - payment to works contract - MoU reveals that the work carried out by the developer / contractor was as per the requirements of the assessee - Demand confirmed - On alternative argument, purchase of immovable property, by an assessee from a developer, was otherwise for TDS at 1%. We therefore agree CIT(A) that the assessee was liable to deduct TDS. Assessee therefore cannot be exonerated from the charge of being ‘assessee in default’.- AT

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TDS u/s 194C - payment to works contract - MoU reveals that the ...

Court Rules TDS Deduction Mandatory u/s 194C for Works Contract; Assessee Deemed in Default for Non-Compliance.

November 12, 2022

Case Laws Income Tax AT

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