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2015 (6) TMI 453 - AT - Income TaxTDS u/s.194C on payments made to Sub- Sub Contractor - CIT(A) deleted disallowance - Held that:- As per section 194-C(2) of the Act, the contractor is required to deduct the tax on the payment made to the sub-contractor. In the case in hand, the undisputed fact is that the assessee has made the payments towards labour charges as a sub-contractor. Moreover, the Revenue has not brought any material on record suggesting that payments debited as labour expenses were made as per subsisting contract between the assessee and labour contractors. In the absence of such material, we do not see any reason to interfere with the order of the ld.CIT(A), same is hereby upheld. - Decided in favour of assessee.
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