IT : Payment to shipping labour group leaders (maistries) does not attract TDS provisions and, consequently, no disallowance is called for under section 40(i)(ia)
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000184474/sum-paid-to-‘foreman’-who-procured-labours-at-short-notice-didn’t-require-sec-194c-tds.aspx
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