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Payments for shared utilities are reimbursements, not income, and aren't subject to TDS u/s 194C.
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....Payments made for sharing of utilities - whether do not attract section 194C - The payment made to Weizmann group of is not in the nature of income but was expenditure reimbursed which cannot be regarded as a revenue receipt - No TDS u/s 194C - HC....


TaxTMI
TaxTMI