https://www.taxtmi.com/highlights?id=48410 TDS u/s 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides such services to the ultimate customers, accordingly, the assessee was obligated to have deducted TDS at the time of making of such payments - failure will certainly invite disallowance u/s 40(a)(ia) en-us Mon, 05 Aug 2019 07:51:22 +0530 Mon, 05 Aug 2019 07:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48410 TDS u/s 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides such services to the ultimate customers, accordingly, the assessee was obligated to have deducted TDS at the time of making of such payments - failure will certainly invite disallowance u/s 40(a)(ia) Highlights Income Tax Mon, 05 Aug 2019 07:51:22 +0530 https://www.taxtmi.com/highlights?id=48410