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2016 (11) TMI 721 - HC - Income TaxTDS u/s 194C - status of sub-contractor - non deduction of tds - Held that:- Tribunal came to a finding that Sri Suresh is a sub-contractor of the assessee. This factual finding of the Tribunal is based on its findings that lump sum payments were made by the assessee to Suresh and that Suresh was entirely responsible for transportation without even accounting to the assessee the expenses incurred by him for discharge of the transportation work. The Tribunal further found that if Suresh was her employee as contended by the assessee, Suresh would have furnished to the assessee the truck numbers, names and addresses of the truck owners, drivers and the payments made by him to each of the trucks engaged by him. The Tribunal found that none of these details were furnished by the assessee at any stage of the proceedings either before the Assessing Officer or the first appellate authority or the Tribunal. Such a finding of fact arrived at by the Tribunal that Sri Suresh was a sub-contractor, is not perverse to be interfered in an appeal under section 260A of the Income-tax Act. Once we accept the status of Sri Suresh as a sub-contractor, the liability under section 194C is automatically attracted. Admittedly, the assessee has not effected deduction under the said section. Consequence thereof is disallowance under section 40(a)(ia) of the Income-tax Act. - Decided against assessee
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