Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 195 - AT - Income TaxDefault under section 194C on account of payment under labour charges – the assessee contention that he has not engaged any labour contractor and all the payments made towards labourers who are employed by the assessee directly and it is accounted for the said payments in its cash book - Held that:- The AO is required to examine the assessee’s cash book and find out whether the assessee has directly paid the amounts to the individual labourers or the same was paid through the mastri - If the assessee paid the said payments to the individual labour, then the assessee is not liable to deduct TDS under section 194C of the Act, otherwise the assessee is liable to deduct TDS - set aside the entire issue to the file of the AO to decide the same afresh – in favour of assessee.
|