Tax deduction liability under contract payments examined as a question of law in the admitted appeal.

The appeal was admitted on the question whether the appellant was liable to be treated as a defaulter under section 201(1) read with section 194C of the Income-tax Act, 1961. The legal issue concerned liability for failure to comply with the tax deduction obligation under the contract-payment provisions, and the court directed that this question of law be considered in the appeal.

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Issues: Whether the appellant was liable to be treated as a defaulter under Section 201(1) read with Section 194C of the Income-tax Act, 1961.

Outcome: Appeal admitted on the question of law.

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