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Income Tax - Highlights / Catch Notes

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TDS liability u/s. 194C - payment to members of AOP - Work ...

Income Tax

November 18, 2023

TDS liability u/s. 194C - payment to members of AOP - Work received by the AOP executed by its members - relationship of principle to principle OR principle to agent - CIT(A) rightly held that, deduction of TDS on the payments made by the assessee to its members does not arise - AT

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