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2010 (9) TMI 494 - HC - Income TaxTDS - the Sirmour Truck Operators Union, is an un-registered Association of persons constituted by the Truck Operators - The assessee does not retain any other amount except for the “purchi charges” and the entire amount received by it from the Company is paid to the members - Admittedly, the society does not retain any profits. It only retain as nominal amount as “parchi charges” which is used for meeting the administrative expenses of the society – Held that: - The society is nothing but a collective name for all the members and the contract entered by the society is for the benefit of the constituent members and there is no contract between the society and the members. - 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.
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