Section 194C: TDS Must Be Deducted on Payments to Dealers for Services via Free Service Coupons to Avoid Disallowance.

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....TDS u/s 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides such services to the ultimate customers, accordingly, the assessee was obligated to have deducted TDS at the time of making of such payments - failure will certainly invite disallowance u/s 40(a)(ia)....