Clarification on TDS Application: Three Separate Contracts Exist for Supply, Erection, and Civil Work u/s 194C.

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....TDS u/s 194C - It was wrongly presumed that the contracts entered into between the assessee and the contractor were composite contract and an indivisible contract whereas there were three separate contracts, viz., (i) supply of materials; (ii) for erection and (iii) for civil work portion.... - AT....