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ASSOCIATED CEMENT CO. LTD. versus COMMISSIONER OF INCOME-TAX


Tax deduction at source is not limited to payment of income tax payments from contractors as payment of deductions for any work deducted from the entire payment or deposit amount to the person responsible for payment in respect of works contracts. And not just the amount of income from the income component or the obligation to determine whether a portion of the amount paid includes the income of the Contractor's Income Tax Act, 1961, section 194c (1).

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