High Court Clarifies TDS Liability: No Disallowance if No Expenditure Claimed on Contract Amount in Joint Ventures.

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....TDS liability arises or not - nature of agreement - Contract v/s joint venture - when the assessee has not claimed any amount towards expenditure pertaining to the contract amount which has been received by the assessee, there would not be any scope for disallowing any amount towards the expenditure - HC....