TDS exemption is available U/S 194C in case of a declaration, even when the transporter is not the owner: ITAT Jodhpur Adhunik Khanan VA Parivahan Theka Sahakari Samiti Limited Vs. ITO (ITA Nos. 177 to 180/Jodh/2023) Facts: The petitioner deductor has the business of transportation and logistic services. A survey was executed at…
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