https://www.taxtmi.com/forum/issue?id=119176 The core operative position is that TDS on a works-contract payment is limited to the prescribed deduction by the employer and may not be duplicated by the JV on back-to-back payments to a constituent partner; payments internal to a registered JV fall outside the contractor-to-third-party scenario in the notification dated 4 March 2008, and a penalty under Section 34(8) is challengeable where tax has already been deducted by the contractee and there is no revenue loss. en-us Tue, 25 Jun 2024 00:20:31 +0530 Thu, 10 Apr 2025 11:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119176 The core operative position is that TDS on a works-contract payment is limited to the prescribed deduction by the employer and may not be duplicated by the JV on back-to-back payments to a constituent partner; payments internal to a registered JV fall outside the contractor-to-third-party scenario in the notification dated 4 March 2008, and a penalty under Section 34(8) is challengeable where tax has already been deducted by the contractee and there is no revenue loss. Discussion-Forum VAT / Sales Tax Tue, 25 Jun 2024 00:20:31 +0530 https://www.taxtmi.com/forum/issue?id=119176