TDS u/s 194C - placing of orders by the assessees to the ...
Court Decides SIM and Scratch Card Orders Aren't Work Contracts Under Income Tax Act Section 194C(1); No TDS Needed.
May 6, 2014
Case Laws Income Tax HC
TDS u/s 194C - placing of orders by the assessees to the manufacturers/suppliers to supply SIM/scratch cards as per their requirements cannot be treated as contract for carrying out works within the meaning u/s 194C(1) - HC
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