https://www.taxtmi.com/caselaws?id=203771 The court ruled in favor of the Association of Persons (AOP), stating that it was not obligated to deduct tax at source under section 194C(2) on payments made to its members who were truck owners. The court emphasized that since there was no sub-contract between the AOP and its members, the TDS provision did not apply. This decision clarified the unique structure of the AOP and provided guidance on tax deduction obligations in similar contractual setups involving associations of persons and their members. en-us Fri, 10 Sep 2010 00:00:00 +0530 Sat, 18 Jun 2011 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203771 The court ruled in favor of the Association of Persons (AOP), stating that it was not obligated to deduct tax at source under section 194C(2) on payments made to its members who were truck owners. The court emphasized that since there was no sub-contract between the AOP and its members, the TDS provision did not apply. This decision clarified the unique structure of the AOP and provided guidance on tax deduction obligations in similar contractual setups involving associations of persons and their members. Case-Laws Income Tax Fri, 10 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203771