The ITAT Chandigarh ruled that a co-purchaser of property is not liable to deduct TDS under Section 194-IA if their individual share is below ₹50 lakh, even if total consideration exceeds the limit.
The Negotiable Instruments Act, 1881 (NI Act) is the bedrock of commercial and financial law in India, governing instruments such as promissory notes, bills of ...
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