TDS Not Required on Hamali Charges Paid Through Mestri; No Contract Exists u/s 194C.

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....Tds u/s 194C - non deduction of tds on hamali charges paid to daily labourers employed by the assessee -Just because the payments are made through the mestri, the A.O. was not correct in coming to the conclusion that there exist written or oral contract for supply of labour which attracts the provisions of section 194C - AT....