ITAT ruling on TDS on Casual Labour Expenses

Amtech Engineers Vs ITO (ITAT Delhi)

Introduction: In the case of Amtech Engineers vs. ITO (ITAT Delhi), an essential clarification has been provided concerning Tax Deducted at Source (TDS). The Income Tax Appellate Tribunal (ITAT) ruled that TDS is not applicable under section 194C of the Income Tax Act for casual labor expenses related to road constru

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