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2009 (11) TMI 13 - HC - Income TaxTDS – Section 194C(a) – person liable to deduct TDS – Registered Society / Association – held that - Admittedly, the society does not retain any profits. It only retain as nominal amount which is used for meeting the administrative expenses of the society. There is no dispute with the submission that the Society has an independent legal status and is also contractor within the meaning of Section 194C. It is also not disputed that the members have a separate status but there is no sub-contract between the society and the members. In fact if the entire working of the society is seen it is apparent that the society has entered into a contract on behalf of the members. The society is nothing but a collective name for all the members and the contract entered by the society is for the benefit of the constituent members and there is no contract between the society and the members. - Section 194C(2) of the Act is not attracted and the assessee Society is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society
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