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Delhi High Court Affirms NHAI Capital Grant Subsidy to BOT Concessionaires Not Liable for TDS Under Section 194C – Upholds Tribunal’s Ruling on Principal-to-Principal Relationship and Viability Gap Funding
Court’s Decision:The Delhi High Court affirmed the Income Tax Appellate Tribunal's (ITAT) ruling that capital grant subsidies provided by the National Highways Authority of India (NHAI) to concessionaires under concession…













