Tax Not Deducted at Source: M/s Prabhu Construction Not Contractors u/s 194C of Income Tax Act.

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....TDS u/s 194C - deduct tax at source on the cost of the construction incurred by M/s Prabhu Construction deeming it as a contract - since neither the Assessee nor M/s. Prabhu Construction can be styled as contractors, it is obvious that the provisions of Section 194 C of the IT Act were not attracted....