Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Since the assessee is working as sole selling agent the provisions of section 194J or 194C and 40(a)(ia) not attracted where the payment is made directly to the principal without reflecting in the books of accounts.
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