Tribunal Rules No Subcontractor Relationship; Section 194C(2) TDS Deduction Not Applicable to Payments in This Case.

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....Liability to deduct TDS for the payments made to subcontractors u/s 194C - The Tribunal found that there is no subcontract or relationship of a subcontractor emerging from this undisputed factual position - section 194C(2) has no application to the facts of the case - HC....