https://www.taxtmi.com/highlights?id=37602 TDS u/s 194C - Disallowance u/s 40(a)(ia) - when the amount in question was paid by the assessee to the concerned 3 persons at the fixed rate on monthly basis for the specified services rendered by them, there was bound to be an oral contract on the basis which the services were agreed to be rendered on retainership basis - the amount in question was liable to be disallowed u/s 40(a)(ia) - AT en-us Thu, 18 Jan 2018 12:10:24 +0530 Thu, 18 Jan 2018 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37602 TDS u/s 194C - Disallowance u/s 40(a)(ia) - when the amount in question was paid by the assessee to the concerned 3 persons at the fixed rate on monthly basis for the specified services rendered by them, there was bound to be an oral contract on the basis which the services were agreed to be rendered on retainership basis - the amount in question was liable to be disallowed u/s 40(a)(ia) - AT Highlights Income Tax Thu, 18 Jan 2018 12:10:24 +0530 https://www.taxtmi.com/highlights?id=37602