No TDS applicable u/s 194C of Income Tax Act towards Casual labour expenses incurred for Road Construction, Crane Hiring and Site Machine Shifting: ITAT [Read Order]

No TDS - Income Tax Act - Casual labour expenses - Road Construction-Crane Hiring - Site Machine Shifting-ITAT-TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no Tax Deduction at Source (TDS)  applicable under Section 194C of the Income Tax Act, 1961 towards the casual labour expenses incurred for road construction, crane hiring and site machine shifting. Assessee, Amtech Engineers is a partnership firm engaged in providing mechanical engineering services like…

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