Liability to deduct TDS for the payments made to subcontractors u/s 194C - The Tribunal found that there...

Liability to deduct TDS for the payments made to subcontractors u/s 194C - The Tribunal found that there is no subcontract or relationship of a subcontractor emerging from this undisputed factual position - section 194C(2) has no application to the facts of the case - HC .....

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