https://www.taxtmi.com/caselaws?id=186397 Payments made to maistries for mobilisation and supply of labour were held to fall within section 194C because the arrangement was for carrying out work through labour supply, and a written contract was not essential where surrounding circumstances established such a contract-like engagement. On the facts, the maistries acted as labour contractors who mobilised labour and made disbursements for execution of the assessee's work. Since tax was not deducted at source on these payments, the statutory consequence under section 201(1) and section 201(1A) followed, and the assessee was treated as an assessee in default. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 16 Sep 2016 12:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186397 Payments made to maistries for mobilisation and supply of labour were held to fall within section 194C because the arrangement was for carrying out work through labour supply, and a written contract was not essential where surrounding circumstances established such a contract-like engagement. On the facts, the maistries acted as labour contractors who mobilised labour and made disbursements for execution of the assessee's work. Since tax was not deducted at source on these payments, the statutory consequence under section 201(1) and section 201(1A) followed, and the assessee was treated as an assessee in default. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186397