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2009 (10) TMI 558 - HIMACHAL PRADESH HIGH COURT
TDS u/s 194C - Whether the freight payments made by the assessee Society to the truck owners who were also the members of the society, were subject to deduction at source in view of section 194C(2), being payments made to the truck owners in their capacity as Sub-Contractors. - Held that: - Section 194C(2) of the Act is not attracted and the assessee Society(s) is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society.