Court Examines TDS Applicability on Printer's Material Procurement u/s 40a(ia) for Works Contracts.

Deduction u/s 40a(ia) - Works contract - Material for the labels was procured by the printer though the specification of the printing material was given by the assessee-company - No TDS - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X