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2010 (2) TMI 989 - AT - Income TaxTDS u/s 194C - Payments to the representative of the labourers - HELD THAT:- As we have noted above that the assessee has filed complete details and it is noted that the assessee instead made payments to labourers rather the assessee has made payment to the representative of the labourers through their mukadum, who are employees of the assessee. The individual payment is not exceeding the prescribed limit and once this is not the case, the assessee is not supposed to deduct tax under section 194C. Accordingly, this issue of the Revenue's appeal is dismissed. Payment made to labourers in cash - violation of section 40A(3) - CIT(A) deleted the addition - HELD THAT:- We find that the facts has already been discussed in the above ground, the labour payment is not exceeding the prescribed limit for deduction of tax, i.e., above Rs. 20,000. Accordingly, we are of the view that this issue is covered by the decision of the above ground. Accordingly, this issue of the Revenue's appeal is dismissed.
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