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Income Tax - Highlights / Catch Notes

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TDS u/s 194C - non deduction of tds on payments made to ...


No TDS Liability for JV Payments u/s 194C as No Subcontractor Relationship Exists Among JV Partners.

December 4, 2017

Case Laws     Income Tax     AT

TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be done by one of the constituents of the JV - Thus there is no subcontract relationship existed between JV partners - No TDS liability - AT

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