346 results for “TDS”+ Section 54clear
Sorted by relevance
Key Topics
Showing 1–20 of 346 · Page 1 of 18
In the result, the appeal of the assessee is partly allowed
Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi
54. Expansion of scope of the provisions of section 194C. 54.1 The existing provisions of sub-section (1) of section 194C provided for deduction of income-tax at source from any sum credited or paid to the resident contractor for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between