Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the payments made for advertisement without a written contract would attract TDS under section 194C of the Income Tax Act, 1961 since an implied contract shall be sufficient to apply the said provision. The Assessing Officer, while concluding the proceedings against the assessee-Company, was […]
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