Reimbursement of expenses not income though TDS was deducted on such payments -High Court
December 27, 2017
High Courts, Income Tax, Judgments
Reimbursement of expenses not income though TDS was deducted on such payments u/s 194C or 194H as contract/commission payments -High Court Prelude: Under Section 194C of the Income Tax Act, 1961 every person making payment under contractual obligation for carrying out any work is required to deduct tax …