Law:

Section:

Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/sub-contractors, payments to - Whether question as to whether freight paid by assessee (AOP) to truck owners who, in turn, were members of said AOP was subject to TDS under section 194C(2) is a substantial question of law - Held, yes CASE REVIEW CIT v. Sirmour Truck Operators Union (No. 1) [2009] 313 ITR 26 (SC) followed and relied upon. ORDER 1. Leave granted. 2. By order dated 12-12-2007 made in C.A.No. 5845/2007 arising out of S.L.P.(C) No. 6654/2007, this Court has held that an important substantial question of law arises…

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