https://www.taxtmi.com/caselaws?id=271815 The High Court dismissed the revenue's appeal, affirming the non-applicability of Section 194C to payments made by the assessee to truck operators. The deletion of the addition under Section 40(a)(ia) for non-deduction of tax at source was upheld, emphasizing the absence of separate contracts between the union and its members. The court ruled that the assessee was not obligated to deduct tax at source, as established by legal precedents and previous judgments, leading to the dismissal of the revenue's appeal due to the lack of substantial legal questions. en-us Mon, 25 Jan 2016 00:00:00 +0530 Thu, 18 Feb 2016 07:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271815 The High Court dismissed the revenue's appeal, affirming the non-applicability of Section 194C to payments made by the assessee to truck operators. The deletion of the addition under Section 40(a)(ia) for non-deduction of tax at source was upheld, emphasizing the absence of separate contracts between the union and its members. The court ruled that the assessee was not obligated to deduct tax at source, as established by legal precedents and previous judgments, leading to the dismissal of the revenue's appeal due to the lack of substantial legal questions. Case-Laws Income Tax Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271815