Tag: tds labour

No disallowance us 40(a)(ia) as labour charges paid were salary when PF-ES deducted regularly. Salary us 17(1) includes wages and hence no TDS 194C

No disallowance us 40(a)(ia) as labour charges paid were salary when PF-ES deducted regularly. Salary us 17(1) includes wages and TDS 194C not required-ITAT ABCAUS Case Law Citation: 1047 (2016) (10) ITAT The Grievance: The Assessing Officer (AO) was aggrieved by the order of the CIT(A) in deleting …