https://www.taxtmi.com/highlights?id=66507 TDS u/s 194C - payment to works contract - MoU reveals that the work carried out by the developer / contractor was as per the requirements of the assessee - Demand confirmed - On alternative argument, purchase of immovable property, by an assessee from a developer, was otherwise for TDS at 1%. We therefore agree CIT(A) that the assessee was liable to deduct TDS. Assessee therefore cannot be exonerated from the charge of being ‘assessee in default’.- AT en-us Sat, 12 Nov 2022 12:08:24 +0530 Sat, 12 Nov 2022 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66507 TDS u/s 194C - payment to works contract - MoU reveals that the work carried out by the developer / contractor was as per the requirements of the assessee - Demand confirmed - On alternative argument, purchase of immovable property, by an assessee from a developer, was otherwise for TDS at 1%. We therefore agree CIT(A) that the assessee was liable to deduct TDS. Assessee therefore cannot be exonerated from the charge of being ‘assessee in default’.- AT Highlights Income Tax Sat, 12 Nov 2022 12:08:24 +0530 https://www.taxtmi.com/highlights?id=66507