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    Income Tax

    TDS u/s 194C - ascertaining the nature of payment - these facts...

    Assessee Must Prove TDS Details u/s 194C; AO Can't Assume Facts Without Evidence Provided by Assessee.

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    Income TaxJune 7, 2018Case LawsAT

    TDS u/s 194C - ascertaining the nature of payment - these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things and therefore the assessee has to bring material to substantiate what he claims.

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    ActsIncome Tax
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