https://www.taxtmi.com/highlights?id=52584 Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea before the authorities below that it is a commission payment towards selling of goods, whereas as per TDS return as well as copy of ITR-IV of the Payee, which is in the nature of contract payments. - Matter restored before AO for verification. en-us Fri, 27 Mar 2020 11:01:40 +0530 Fri, 27 Mar 2020 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52584 Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea before the authorities below that it is a commission payment towards selling of goods, whereas as per TDS return as well as copy of ITR-IV of the Payee, which is in the nature of contract payments. - Matter restored before AO for verification. Highlights Income Tax Fri, 27 Mar 2020 11:01:40 +0530 https://www.taxtmi.com/highlights?id=52584