Taxpayer Must Prove C&F Agent Payments as Reimbursements to Avoid TDS u/s 194C of Income Tax Act.

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....TDS u/s 194C - If the Assessee claims that the amount paid to the C&F agent by the Assessee represents reimbursement, the onus is on the Assessee to prove that it represents the reimbursement of the claim - TDS liable to be deducted - AT....