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2012 (6) TMI 645 - HC - Income TaxTDS payment to sub-contractors - assessee is an individual deriving income from hiring of vehicles - assessee contended in writing that the assessee is not liable to deduct TDS as there is no written or oral contract and that the assessee is not liable under section 194C as individual charges for private service vehicle will not exceed Rs. 20,000 Held that:- material on record discloses that total amount paid towards transportation charges is roughly about Rs. 79,45,225. In the absence of any particulars, it cannot be said that there was no liability to deduct tax on that score Assessee should have deduvted deducted TDS - authorities were justified in disallowing the said deduction and treating the said amount as the income of the assessee and claiming tax on that amount In favor of Revenue
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