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2019 (2) TMI 118 - HC - Income TaxTDS u/s 194C - payment in excess of the wage liability to the workers employed by the assessee - assessee engaged manual labour for the stuffing and de-stuffing - whether no contract between the assessee and the association/firm - Held that:- The assessee's contention lay more emphasis on the absence of a written contract as such. The First Appellate Authority correctly found that there is no requirement for a written contract. There is definitely an implied contract, since it is for the purpose of maintaining industrial peace and ensuring parity in employment of manual labour, that the Association of Stevedore has devised a measure, by which its members employ persons from the two agencies, in which the different manual labourers are enrolled. There is definitely an implied contract and we cannot absolve the assessee from the liability to deduct tax at source merely on the ground of there existing no written contract. We are of the opinion that the payments made by the assessee clearly come under the rigor of Section 194C of the Act. We do not find any reason to interfere with the order of the Tribunal and we also do not discern any question of law as arising from the order of the Tribunal. - Decided against assessee
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