[aaykarbhavan] No sec. 194C TDS on sums paid to contractor for job-work if liability for execution of contract was on assessee

 

No sec. 194C TDS on sums paid to contractor for job-work if liability for execution of contract was on assessee

November 8, 2014[2014] 49 taxmann.com 511 (Pune - Trib.)

IT : Where assessee engaged in carrying out work of roughing and finishing of raw material on CNC machines on job work basis, engaged various labour contractors to do a part of said job work, in view of fact that assessee himself was responsible for executing contract and labour contractors had no privacy of contract with customer, payments made to said labour contractors were not in nature of sub-contracts and, hence, there was no obligation to deduct TDS on those payments

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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