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Commissioner of Income Tax I, Ludhiana Versus M/s Truck Operator Union, Adda Jodhan Mandi, Ludhiana

TDS 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 applica .....

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010, Annexure A.III passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (for brevity, the Tribunal ) in ITA No.761/CHD/2009 for the assessment year 2006-07 claiming following substantial question of law:- i) Whether on the facts and circumstances of the case, the Hon'ble Income Tax Appellate Tribunal is justified in law in holding that the provisions of section 194CV are not applicable to the payments made by the assessee to the truck operators on account of .....

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cts and circumstances of the case, the Hon'ble Income Tax Appellate Tribunal is justified in law in holding that the assessee was not liable to deduct tax at source on payments made to truck operators as there was no liability to apply for TAN and also for furnishing Form No.15-I? 2. Briefly, the facts as narrated in the appeal may be noticed. The respondent-assessee is a firm which derives income by taking tenders from various food agencies for transferring the bags of food-grains from thei .....

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ayments were covered under Section 194C of the Act. Out of this payment, the assessee further debited ₹ 78,77,384/- as transportation expenses. Payment of ₹ 79,77,384/- was made to 174 transporters involved in the work carried out by the assessee. The Assessing Officer considered the payments made by the assessee to the truck operators as sub contractual payments and thus provisions of Section 194C of the Act were held to be applicable. It was pleaded before the Assessing Officer tha .....

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ne month after deduction of tax as prescribed under section 203A read with Rule 114A(3) of the Income Tax Rules, 1962. After considering the reply submitted by the assessee, the Assessing Officer concluded that the assessee was required to deduct tax at source as per the provisions of section 194C of the Act on sub contractual payments made to the truck operators which it failed and therefore, the entire sub contractual payments in excess of ₹ 50,000/- which worked out to ₹ 63,10,197 .....

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ents as sub contractual payments on which no tax was deducted at source by the assessee as required under Section 194C of the Act. Aggrieved by the order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], who vide order dated 11.5.2009, Annexure A.II allowed the appeal holding that provisions of section 194C of the Act were not applicable to the payments made by the assessee to the truck operators and deleted the disallowance of ₹ 63,10,197/- made under .....

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