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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless ...

Income Tax

June 25, 2012

Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless risk and responsibility of the contract undertaken by the assessee is shifted to the sub-contractors, it cannot be held that these persons are the sub-contractors of the assessee. - AT

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