| Citation(s) |
|---|
| 2009 SLG 2589 2009 SLD 2589 (2009) 314 ITR 26 |
Supreme Court of India
CIVIL APPEAL Nos. 5845 AND 5847 OF 2007 DECEMBER 12, 2007
S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.
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CIVIL APPEAL Nos. 5845 AND 5847 OF 2007 DECEMBER 12, 2007
S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.
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Commissioner of Income Tax *, Shimla
v.
Sirmour Truck Operators Union
Law:
Section:
Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/sub-contractors, payments to - Question which arose before High Court in appeal was whether assessee was liable or not liable to deduct TDS under section 194C - High Court dismissed appeal summarily - Whether question that arose before High Court was a substantial question of law and High Court ought to have decided said question - Held, yes (Matter remanded) ORDER 1. Delay condoned. 2. Leave granted. 3. M/s. Gujarat Ambuja Cement Ltd. entered into a contract with M/s. Sirmour Truck Operators Union, the respondent herein. Respondent-assessee is a society. Its members consist of truck operators. The question…
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