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![TDS provisions are not applicable to payment made in respect of Railway Freights through third party: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "TDS provisions are not applicable to payment made in respect of Railway Freights through third party: ITAT Kolkata [Read Order]")
TDS provisions are not applicable to payment made in respect of Railway Freights through third party: ITAT Kolkata [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal, in recent ruling, held that the provisions of section 194C of the Income Tax Act, 1961 is not...