https://www.taxtmi.com/caselaws?id=201839 Liability to deduct tax at source under the subcontractor provision is addressed by examining whether payments to society members constitute payments to sub-contractors; if no sub-contract exists, the withholding obligation does not arise. The societies were formed by transport operators to contract collectively with principal parties, retained only nominal administrative charges, and did not enter separate contracts with constituent members; consequently the payments to member truck owners were not treated as payments to sub-contractors and no deduction was required. The legal effect is non-attraction of the subcontractor withholding rule and no TDS liability on those intra-society payments. en-us Tue, 20 Oct 2009 00:00:00 +0530 Wed, 14 Jan 2026 14:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201839 Liability to deduct tax at source under the subcontractor provision is addressed by examining whether payments to society members constitute payments to sub-contractors; if no sub-contract exists, the withholding obligation does not arise. The societies were formed by transport operators to contract collectively with principal parties, retained only nominal administrative charges, and did not enter separate contracts with constituent members; consequently the payments to member truck owners were not treated as payments to sub-contractors and no deduction was required. The legal effect is non-attraction of the subcontractor withholding rule and no TDS liability on those intra-society payments. Case-Laws Income Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201839