TDS Deduction Dispute: Are Laborers Employees or Contractors u/s 194C? Employer-Employee Relationship Questioned.

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....TDS u/s 194C - non deduction of tds on labour charges - whether the labourers are the employees of assessee or they are working in contractual capacity attracting the provisions of TDS? - The character of the relationship of the employer and employee cannot be changed on the basis whether an organization is registered under PF and ESI. - AT....