https://www.taxtmi.com/highlights?id=37297 Competent authority to deduct TDS - the payments to the contract employees were being made by the respective Medical Officer of various Primary Health Centres and not the assessee and, therefore, the demand raised by the AO is not correct on the ground that TDS is not deducted u/s 201(1) & 201(1A) - AT en-us Mon, 25 Dec 2017 08:50:55 +0530 Mon, 25 Dec 2017 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37297 Competent authority to deduct TDS - the payments to the contract employees were being made by the respective Medical Officer of various Primary Health Centres and not the assessee and, therefore, the demand raised by the AO is not correct on the ground that TDS is not deducted u/s 201(1) & 201(1A) - AT Highlights Income Tax Mon, 25 Dec 2017 08:50:55 +0530 https://www.taxtmi.com/highlights?id=37297