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Income Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

TDS u/s 194C - purchase of packing material - Since, the ...

Income Tax

September 20, 2023

TDS u/s 194C - purchase of packing material - Since, the assessee has discharged the burden that all these payments made by the assessee is not for any work contract the provision of section 194C of the Act is wrongly invoked by the lower authorities and therefore, the levy TDS made by the ld. AO is quashed - AT

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