Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Failure to deduct TDS under section 194C - assessee got transported the sugar cane from the fields of farmers to its premises with the help of transporters - assessee was not at all responsible for transportation of the sugar cane. Thus, section 194C is not applicable - AT
Failure to deduct TDS under section 194C - assessee got transported the sugar cane from the fields of farmers to its premises with the help of transporters - assessee was not at all responsible for transportation of the sugar cane. Thus, section 194C is not applicable - AT
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