If TDS is not deducted u/s 194C for parties who do not have continuous contract (either oral or written), the expenditure will not be disallowed.
Does anyone know the notification reference details???
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Allowability of 40(a)(ia)
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Hi,
Every transaction is a contract and there is no concept of continuous contract or otherwise... So, I belive there is no aspect of continuous etc., regarding tax deduction
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