https://www.taxtmi.com/highlights?id=49346 TDS u/s 194C - once conditions of proviso to Section 194(C)(7) are satisfied, liability of payer to deduct taxes at source would cease and consequently, disallowance of payment of sub-contractor under Section 40(a)(ia) could not be made on the ground that the assessee had not furnished form no.15J as required under Rule 29D. - HC en-us Thu, 19 Sep 2019 16:16:43 +0530 Thu, 19 Sep 2019 16:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49346 TDS u/s 194C - once conditions of proviso to Section 194(C)(7) are satisfied, liability of payer to deduct taxes at source would cease and consequently, disallowance of payment of sub-contractor under Section 40(a)(ia) could not be made on the ground that the assessee had not furnished form no.15J as required under Rule 29D. - HC Highlights Income Tax Thu, 19 Sep 2019 16:16:43 +0530 https://www.taxtmi.com/highlights?id=49346