TMI Blog2019 (2) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P.K.RAVINDRANATHA MENON (SR.) AND SRI.JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT K. Vinod Chandran, J. The assessee/appellant is a stevedore, who is mainly engaged in the activity of stuffing and de-stuffing containers, arriving and leaving from the Cochin Port. The assessee engaged manual labour for the stuffing and de-stuffing. The assessee being a part of the Stevedores&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the assessee and the association/firm. The assessee had been engaging workers and the payments due to the individual workers were paid through the agencies. The amounts received by the agencies were merely distributed among the workers was the contention. 4. On facts, the First Appellate Authority found that the payment made is far in excess of the wage liability to the workers employed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bourers are enrolled. 6. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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