https://www.taxtmi.com/highlights?id=30274 TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to agent so as to invoke the provisions of sec. 194H of the Act. It is merely a contract for supply of labour for execution of work contract as defined u/s 194C - AT en-us Tue, 12 Jul 2016 12:08:16 +0530 Tue, 12 Jul 2016 12:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30274 TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to agent so as to invoke the provisions of sec. 194H of the Act. It is merely a contract for supply of labour for execution of work contract as defined u/s 194C - AT Highlights Income Tax Tue, 12 Jul 2016 12:08:16 +0530 https://www.taxtmi.com/highlights?id=30274