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![TDS under Section 194C won’t attract since Labour Charges were paid Directly without a Contract or Sub-Contract: ITAT [Read Order] TDS under Section 194C won’t attract since Labour Charges were paid Directly without a Contract or Sub-Contract: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg)
TDS under Section 194C won’t attract since Labour Charges were paid Directly without a Contract or Sub-Contract: ITAT [Read Order]
In ITO vs. M/s. Maakali Enterprises, the Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that TDS under Section 194C of the Income...