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Income Tax - Highlights / Catch Notes

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Addition on account of materials purchased - bogus ...

Income Tax

Addition on account of materials purchased - bogus purchases - It is a fact that the labours are paid by the assessee directly and not through contract or sub-contract. Therefore section 194C of the Act is not attracted. - AT

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  10. Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT

 

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