TDS u/s 194I only on Rent for Rollers & Millers


The fact of the case is that the assessee hired millers and rollers during Fy 2004-05 for the purpose of carrying out road contract work. The A.O while making assessment of the case of assessee disallowed the amount of rent for hiring millers and rollers u/s 40(a)(ia on the ground that TDS was not deducted…

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