Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (10) TMI 253 - AT - Income TaxTax Deductible at Source - cable transmission - Payment made by Individuals to Contractors - assessee submitted that assessee is an individual and in the case of the assessee, the assessee is a person responsible for paying any sum to the contractor. The contractor is, therefore, payee. He has submitted that provisions of section 194 C (1) of the IT Act are applicable only in respect of contractor and the provisions of section 194 C (2) of the IT Act are applicable in respect of sub-contractor. He further submitted that the provisions of section 194 C (1) of the IT Act, as stood for the assessment year under appeal do not apply to the cases of individual. - Held That:- Where only two parties are involved than payment made by one to another cannot be refereed to be made to sub contractors and Individuals were included in purview of 194C from A/Y 06-07 only therefore no TDS is to be deducted on such payments. Decided in favour of assessee.
|