Tuesday, April 12, 2011

Income-tax - TDS, payments to contractors [Section 194C] : Where payment of frei

Income-tax - TDS, payments to contractors [Section 194C] : Where payment of freight by assessee to truck drivers was based on individual GRs, which represented individual and separate contracts and there was no single contract for carriage between assessee and truck drivers, assessee was not liable to deduct tax at source from such payments - [2011] 9 taxmann.com 266 (Punj. &  Har.)

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