https://www.taxtmi.com/highlights?id=65511 TDS u/s 194C - wastage claimed in manufacturing of gold ornaments - in the present case the issue of wastage whether it is 0.5% to 1% as estimated by Revenue or it is 4.5% to 6% as claimed by assessee, it neither involves any payment or credit of such sum by way of cash, issue of cheque or draft or by any other mode and hence does not liable for TDS u/s 194C - Additions deleted - AT en-us Wed, 07 Sep 2022 09:37:23 +0530 Wed, 07 Sep 2022 09:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65511 TDS u/s 194C - wastage claimed in manufacturing of gold ornaments - in the present case the issue of wastage whether it is 0.5% to 1% as estimated by Revenue or it is 4.5% to 6% as claimed by assessee, it neither involves any payment or credit of such sum by way of cash, issue of cheque or draft or by any other mode and hence does not liable for TDS u/s 194C - Additions deleted - AT Highlights Income Tax Wed, 07 Sep 2022 09:37:23 +0530 https://www.taxtmi.com/highlights?id=65511