TDS Provisions won’t attract when Consideration is paid in Kind: ITAT [Read Order]

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of tax deduction at source ( TDS ) under Section 194C of the Income Tax Act would not applicable in a case where the consideration is paid in kind, not in money. In the instant case, the assessee is a […]

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