I'm also view the technical view without shifting...
The technical aspects can't follow to govt related activities. May be it's definitely taken into private (other than govt) supplies...
Govt entities can't receive supplies without any tenders, oredrs, documents and records. They receive supplies with all the required rules...
Government Companies can give because they function as any other company. Though they are thoroughly audited but for minor services they can. And usually Government Companies operate at a very large scale. Their minor amounts can be quite major for some people.
Another example where it can happen is the query here itself. The querist is himself saying that there is no contract and only monthly invoices
And again I say that what you are now talking is the general practical aspect which I already cleared before.
Technical aspects gets applicable in case of exceptions.
I again say IF (its a big if) such a situation exists where there is no contract or order, TDS may not get applicable for individual invoices if values does not exceed the limit individually.
CAclubindia
