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2016 (2) TMI 520 - HC - Income TaxTDS u/s 194C - tds liability on payments made by the assessee to the truck operators on account of transportation charges - Held that:- Section 194C(2) of the Act had no application in the circumstances of the case when the union was merely acting in representative capacity and there was no separate contract between the union and its members for performance of the work as required for applicability of section 194C(2) of the Act. In such circumstances, section 40(a)(ia) of the Act was not applicable. See Commissioner of Income Tax v. Truck Operators' Union [2011 (3) TMI 1017 - PUNJAB AND HARYANA HIGH COURT ] - Decided in favour of assessee
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