TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
Case-Laws
GST
The article determines that the applicant institute qualifies as a specified person required to deduct TDS under Section 51 read with Notification No.50/2018 CT because substantial regulatory control (not day to day operational control) by the Central Government exists; Supreme Court precedent overrides administrative circulars. It clari
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