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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

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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