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July 12, 2021Applicability of sec 194C for Truck Operators : Analysis of SC Ruling – Choudhary Transport Co. vs ITO
July 12, 2021Please click here to download the Presentation
Key Takeaways:
- Background of the provision
- Facts of the case
- Contentions of the Assessee
- Constitutional validity of the amendment by the Legislature
- Final Ruling of the Court