https://www.taxtmi.com/caselaws?id=374491 The court upheld the decision requiring the appellant, a stevedore at Cochin Port, to deduct tax at source under Section 194C of the Income Tax Act, 1961 for payments made to agencies supplying manual laborers. The court found that despite the absence of a formal contract, an implied contract existed to maintain industrial peace and ensure parity in employment, as payments exceeded the workers' wage liability, indicating profit for the agencies. The court dismissed the appeal and affirmed the Tribunal's order without identifying any legal question for consideration, leaving the parties to bear their respective costs. en-us Fri, 18 Jan 2019 00:00:00 +0530 Sat, 02 Feb 2019 09:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374491 The court upheld the decision requiring the appellant, a stevedore at Cochin Port, to deduct tax at source under Section 194C of the Income Tax Act, 1961 for payments made to agencies supplying manual laborers. The court found that despite the absence of a formal contract, an implied contract existed to maintain industrial peace and ensure parity in employment, as payments exceeded the workers' wage liability, indicating profit for the agencies. The court dismissed the appeal and affirmed the Tribunal's order without identifying any legal question for consideration, leaving the parties to bear their respective costs. Case-Laws Income Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374491