In the result the ground no
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS under section 194-C is not applicable in this case as no oral or written agreement or contract was there. 7.1. Mr Singla has respectfully relied on judgement of High Court of Punjab and Haryanain the case of Commissioner of Income-tax, Chandigarhv.BhagwatiSteels[2011] 198 Taxman 275 (Punjab & Haryana); “Re: Question No. 1