TMI BlogSection 194C of the Act would apply in case of a payment being made by a contractor to a contractee and...Section 194C of the Act would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee was made by the contractee to the contractor and therefore section 194C of the Act would not apply - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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