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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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