TDS u/s 194I - CIT(A) has recorded categorical finding that the ...
Income Tax
March 12, 2021
TDS u/s 194I - CIT(A) has recorded categorical finding that the impugned payments does not come under the provisions of section 194I of the Act, because the assessee has simply hired lorries from the owners and the cost of running the vehicles including salary and diesel expenses were borne by the owners of the vehicles - Revenue failed to prove that the impugned payments come under the provisions of section 194I - AT
View Source
