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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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<h1>Supreme Court remits matter on TDS for freight payment to High Court for reconsideration</h1> The Supreme Court of India allowed the appeal and remitted the matter to the High Court for reconsideration on whether freight paid by the assessee to ... Treatment of freight payments to members of an association of persons - Tax Deduction at Source under Section 194C(2) of the Income-tax Act - substantial question of law - remand for reconsideration by the High CourtTreatment of freight payments to members of an association of persons - Tax Deduction at Source under Section 194C(2) of the Income-tax Act - substantial question of law - Whether a substantial question of law arises on whether freight paid by the assessee (an AOP) to truck owners who are members of that AOP is subject to TDS under Section 194C(2), and the consequent direction to the High Court. - HELD THAT: - This Court, referring to its earlier order in C.A.No.5845/2007 arising out of S.L.P.(C) No.6654/2007, held that the important substantial question of law-namely whether freight paid by the assessee (an association of persons) to truck owners who are members of the same AOP is liable to deduction of tax at source under Section 194C(2)-does arise for determination. In view of the identity of the question before the High Court, the Supreme Court set aside the High Court's order which had concluded that no substantial question of law arises and remitted the matter to the High Court for fresh reconsideration in accordance with law.The High Court's conclusion that no substantial question of law arises is set aside and the matter is remitted to the High Court to reconsider the question whether freight paid to member truck owners of the AOP is subject to TDS under Section 194C(2).Final Conclusion: Leave granted; appeal allowed in part by setting aside the High Court's finding that no substantial question arises and remitting the case to the High Court for reconsideration on the question whether freight payments to member truck owners of the AOP are subject to TDS under Section 194C(2). The Supreme Court of India allowed the appeal and remitted the matter to the High Court for reconsideration regarding the determination of whether freight paid by the assessee to truck owners is subject to TDS under Section 194C(2) of the Income Tax Act. (Citation: 2008 (4) TMI 309 - SC Order)
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