Joint Venture Payments Not Subject to TDS u/ss 194C or 194H of Income Tax Act.

TDS u/s 194C and/or 194H - assessee who is a Joint Venture made a payments to one of its constituents for execution of work awarded to it and payments made to another constituent as compensation, constitutes payment in the nature of commission - There is no TDS liability under any of the two provisions - AT .....

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