TDS u/s 194C - addition u/s 40a(ia) - it could be safely ...
Oral Contract Triggers TDS Liability u/s 194C; Assessee Must Deduct Tax for Truck Owner Payments.
December 31, 2018
Case Laws Income Tax AT
TDS u/s 194C - addition u/s 40a(ia) - it could be safely concluded that there is an oral contract entered into by the assessee with the ultimate truck owner - the provisions of section 194C are applicable
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