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    <title>Verbal Transport Contracts Must Deduct TDS u/s 194C or Face Expense Disallowance u/s 40(a)(ia.</title>
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    <description>Non deduction of TDS from transport payments u/s. 194C - Once there is a verbal contract the provision of section 194C will apply and once provisions of section 194C apply the provisions of 40(a)(ia) of the Act will apply. - AT</description>
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