Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 21 - HC - Income TaxTDS in respect of amounts paid to persons who have already paid tax on the said receipts – ITAT was right in holding that whatever assessee pays, payee would be required to claim the refund & whole exercise will be in futility - both CIT and ITAT have concluded on facts that the payments made by the assessee were not in the nature of payments under contract but had the character of wages, hence liability to deduct tax under Section 194C not arises - no substantial question of law arises
|