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Income Tax - Highlights / Catch Notes

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TDS to be deducted u/s 194C - payment to contractor during the ...


High Court Rules TDS Deduction u/s 194C for Contractor Payments; Section 44AE Not Applicable.

October 31, 2013

Case Laws     Income Tax     HC

TDS to be deducted u/s 194C - payment to contractor during the course of business of plying, hiring or leasing goods carriages in the event the contractor furnishes his Permanent Account Number - Reliance, placed by the department on Section 44AE, seems to be inapposite - HC

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