https://www.taxtmi.com/highlights?id=38775 TDS u/s 194C - tds on water charges paid - there is no markup in procuring and supplying water by the assessee to his clients and, therefore, the contention put forth by the assessee that the water charges paid was never claimed by the assessee as a deduction in the profit and loss account and, therefore, the same cannot be subject matter of addition u/s 40a(ia) has to be accepted - AT en-us Fri, 06 Apr 2018 15:39:12 +0530 Fri, 06 Apr 2018 15:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38775 TDS u/s 194C - tds on water charges paid - there is no markup in procuring and supplying water by the assessee to his clients and, therefore, the contention put forth by the assessee that the water charges paid was never claimed by the assessee as a deduction in the profit and loss account and, therefore, the same cannot be subject matter of addition u/s 40a(ia) has to be accepted - AT Highlights Income Tax Fri, 06 Apr 2018 15:39:12 +0530 https://www.taxtmi.com/highlights?id=38775