Section 194C(1) is applicable to job work assigned by an event manager to others

RELEVANT PARAGRAPH

4. We have perused the records and considered the rival contentions carefully. The dispute is regarding rate of deduction of tax at source in respect of job work assigned by the assessee to others as an event manager. There is no dispute that the assessee had not deducted tax at source. The dispute is only whether the case of the assessee will be covered under section 194C(1) which relates to payment made by the assessee to a contractor or und

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