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2018 (2) TMI 2010 - AT - Income TaxTDS u/s 194C - disallowance u/s.40(a)(ia) - payments made by assessee joint venture to its members - HELD THAT:- As decided in assessee's own case assignments of the work to the members as per the Memorandum of Understanding agreed upon is not equivalent to sub- contract per se and thus the assessee AOP was not liable to deduct tax at source out of the amount distributed amongst the members of the AOP in the agreed ratio of respective share. - Decided in favour of assessee.
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