Assessee in Default for Incorrect Tax Deduction on Hire Charges u/ss 194I/194C; Lacks Contractor Documentation.

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....TDS u/s 194I OR 194C - failure to deduct tax correctly on hire charges - ‘Assessee in default’ - the assessee has failed to discharge its onus to prove by furnishing documents to show that vehicles were operated by the contractor - Action of revenue sustained.....