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Court Rules TDS Demand Invalid: Teaching Staff Salary Not Subject to Section 194C, Falls u/s 192.
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....TDS u/s 194C OR 192 - salary payment made to staff - amount is less than than taxable limit u/s 192 - demand of TDS u/s 194C - relationship between the management and teaching staff - the payment in question is not covered by the provisions of section 194C - AT....