Hire charges paid for Millers and Rollers-Tax deductible ...
2011-4-18u2002·u20023. The Tribunal, on the other hand, found that the sum of Rs.52,22,500/- paid by the assessee was only by way of hire charges for the Millers and Rollers taken on hire by the respondent – assessee and therefore, the relevant TDS provision applicable was only Section 194-I and not 194-C of the Income Tax Act, that the assessment year being ...
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