[aaykarbhavan] Sum paid to labourers for execution of contract without transfer of responsibility won't attract sec. 194C TDS

 

Sum paid to labourers for execution of contract without transfer of responsibility won't attract sec. 194C TDS

February 17, 2015[2015] 54 taxmann.com 168 (Pune - Trib.)

IT: Where assessee contractor in order to execute its work orders had engaged services of labourers through Jamadar, same could not partake nature of sub-contract in absence of any obligation or responsibility being fastened upon said Jamadar or labourers, hence, there was no requirement to deduct tax at source out of such payments

IT: In absence of any details being brought on record by authorities below that total expenditure had been booked by assessee, entire receipts could not be brought to tax in hands of assessee

Regards

Prarthana Jalan

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

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