https://www.taxtmi.com/caselaws?id=71629 A co-operative society's transport arrangement was treated as a collective activity of its members, not as contracting work outsourced to sub-contractors. Payments to tanker owners were made for placing tankers at the society's disposal and were computed trip-wise, but the tanker owners did not carry out any identifiable part of the work as sub-contractors. On that basis, section 194C(2) was held inapplicable and no tax deduction at source was required from those payments. A preliminary objection based on a difference in the society's name was also rejected because the records showed the same assessee identity, with the later name being only a translation of the limited-status description. en-us Mon, 25 Sep 2000 00:00:00 +0530 Tue, 26 Apr 2011 12:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71629 A co-operative society's transport arrangement was treated as a collective activity of its members, not as contracting work outsourced to sub-contractors. Payments to tanker owners were made for placing tankers at the society's disposal and were computed trip-wise, but the tanker owners did not carry out any identifiable part of the work as sub-contractors. On that basis, section 194C(2) was held inapplicable and no tax deduction at source was required from those payments. A preliminary objection based on a difference in the society's name was also rejected because the records showed the same assessee identity, with the later name being only a translation of the limited-status description. Case-Laws Income Tax Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71629