Assessee was bound to deduct tax under section 194C and could...
Entity Required to Deduct Tax u/s 194C; Provisos Effective June 1, 2005, Not Applicable for Prior Non-Deduction.
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Income TaxAugust 6, 2011Case LawsAT
Assessee was bound to deduct tax under section 194C and could not take refuge under second and third provisos inserted by Finance Act, 2005 with effect from 1-6-2005 for justifying its failure to deduct tax at source, prior to 1-6-2005... - AT