Court Rules TDS Must Be Deducted on Vehicle Hire and Loading Charges u/s 194C of Income Tax Act.

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....TDS u/s 194C - Disallowance of 'Vehicle Hire Charges' and 'Loading and Unloading Charges' - Looking to the provisions of Section 194C of the Income Tax Act, 1961 if the amount is paid in pursuance of the contract – which may be oral also, Section 194C is applicable - TDS required to be deducted - HC....