Section 194C TDS Rules Not Applicable to Security Charges; Section 194J Doesn't Cover Manpower Supply. Additions Deleted.

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Full Text of the Document

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....TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the provisions of sec.194C are not attracted for expenses claimed as “security charges”. Supply of manpower may not fall under the provisions of sec. 194J relating to “professional fees”. - Additions deleted - AT....