https://www.taxtmi.com/circulars?id=4695 Deduction at source for payments to contractors and sub-contractors must be made on the gross payment, including the cost of materials supplied by the Government or any other specified person; the Supreme Court decision cited concerns income computation not the withholding provision, and paragraph 1(v) of the Board's circular is therefore affirmed without modification. en-us Fri, 06 Mar 1981 00:00:00 +0530 Sat, 02 Aug 2008 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4695 Deduction at source for payments to contractors and sub-contractors must be made on the gross payment, including the cost of materials supplied by the Government or any other specified person; the Supreme Court decision cited concerns income computation not the withholding provision, and paragraph 1(v) of the Board's circular is therefore affirmed without modification. Circulars Income Tax Fri, 06 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4695