https://www.taxtmi.com/caselaws?id=26303 Tax deduction at source under section 194C applies only where a person is a contractor who has entered into a contract with the Government, local authority, corporation, company, or co-operative society for carrying out work or supplying labour, and a sub-contractor must derive liability through such a contract. On the admitted facts, a firm that merely purchased timber scants without such a contract was not a contractor or sub-contractor for this purpose. The duty to deduct tax at source therefore did not arise, and the complaints did not disclose any offence under section 276B read with section 194C. en-us Tue, 27 Mar 1984 00:00:00 +0530 Wed, 19 Feb 2025 15:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26303 Tax deduction at source under section 194C applies only where a person is a contractor who has entered into a contract with the Government, local authority, corporation, company, or co-operative society for carrying out work or supplying labour, and a sub-contractor must derive liability through such a contract. On the admitted facts, a firm that merely purchased timber scants without such a contract was not a contractor or sub-contractor for this purpose. The duty to deduct tax at source therefore did not arise, and the complaints did not disclose any offence under section 276B read with section 194C. Case-Laws Income Tax Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26303