No TDS Under Section 194C on Purchase Expenses: ITAT Ahmedabad

Shubh Infra JV Vs DCIT (ITAT Ahmedabad)

Introduction: The Income Tax Appellate Tribunal (ITAT) in Ahmedabad recently addressed a significant issue related to Tax Deducted at Source (TDS) under Section 194C of the Income Tax Act. The case revolves around whether TDS applies to purchase expenses categorized under contract expenses. Shubh Infra JV had filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) concerning the assessment for the year 2018-2019.

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