ITAT: Assessee's tripartite agreement with land-owner & developer not 'works-contract', TDS u/s 194C inapplicable


Conclusion

Bangalore ITAT upholds CIT(A) order for AYs 2008-09 to 2011-12, TDS u/s. 194C is not applicable on consideration paid by ITC Employees Housing Society (assessee) pursuant to a trip...

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