TDS Applicability u/s 194C: Deduction Required Even Without Formal Contracts in Works Contracts.

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....TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the said persons/firms which make the payment amenable for deduction of TDS u/s 194C - TDS liable to be deducted - AT....