TDS Applicability: Manpower Supply Contract Falls u/s 194C, Not 194H Due to Lack of Principal-Agent Relationship.

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....TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to agent so as to invoke the provisions of sec. 194H of the Act. It is merely a contract for supply of labour for execution of work contract as defined u/s 194C - AT....