TDS - the assessee’s case has been that, it is not rented any ...
Assessee argues payments for crane operators should be taxed u/s 194C for contractors, not Section 194I for rent.
July 20, 2015
Case Laws Income Tax AT
TDS - the assessee’s case has been that, it is not rented any crane/Forklift albeit it engages the services of crane operators/contractors for loading/unloading of goods - payment does not entail deduction of TDS u/s 194I but u/s 194C - AT
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