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Nonetheless, the above determination was misunderstood because of the earnings and some Higher Courts. The CBDT, taking into consideration the SC judgment, was from the perspective that this sort of expression is of widest import and, consequently, would include all sorts of contract. Appropriately, it issued a circular No 681 dated 8.He is a guide

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The provisions of segment 194C shall, nevertheless, implement each time a airplane or simply a bus or any other manner of transportation is chartered by on the list of entities stated in section 194C on the Act. As regards payments built to clearing and forwarding brokers for carriage of goods, a similar shall be subjected to tax deduction at suppl

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