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contract for construction of buildings

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(Querist)
05 October 2009 if TDS not deducted from the conrtractors payment towards construction of buildings(capital assets), what will be the consequences
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C A Anjani Kumar mundhra

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C A Anjani Kumar mundhra (Expert)
06 October 2009 as it is capital expenditure so it is not disallowed but the assesse may face penalty for non deduction

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