https://www.taxtmi.com/caselaws?id=265527 Payments routed through an employee for arranging transport operations were treated as payments for carrying out work through a sub-contractor, bringing them within section 194C of the Income-tax Act. The record showed the employee handled transport coordination and made further payments to truck owners and drivers, while the absence of details of the actual transporters supported the sub-contract character of the arrangement. The argument that individual payments were below the threshold was not accepted because the material reflected substantial aggregate payments to the intermediary. The view in Merilyn Shipping was also not followed. Accordingly, tax was deductible at source and disallowance under section 40(a)(ia) was upheld. en-us Fri, 08 Aug 2014 00:00:00 +0530 Tue, 13 Oct 2015 06:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265527 Payments routed through an employee for arranging transport operations were treated as payments for carrying out work through a sub-contractor, bringing them within section 194C of the Income-tax Act. The record showed the employee handled transport coordination and made further payments to truck owners and drivers, while the absence of details of the actual transporters supported the sub-contract character of the arrangement. The argument that individual payments were below the threshold was not accepted because the material reflected substantial aggregate payments to the intermediary. The view in Merilyn Shipping was also not followed. Accordingly, tax was deductible at source and disallowance under section 40(a)(ia) was upheld. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265527