https://www.taxtmi.com/highlights?id=48984 Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours as there is no contract between the assessee and the labour Sardars - rightly deleted the impugned addition made u/s. 40(a)(ia) en-us Fri, 30 Aug 2019 08:37:50 +0530 Fri, 30 Aug 2019 08:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48984 Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours as there is no contract between the assessee and the labour Sardars - rightly deleted the impugned addition made u/s. 40(a)(ia) Highlights Income Tax Fri, 30 Aug 2019 08:37:50 +0530 https://www.taxtmi.com/highlights?id=48984