https://www.taxtmi.com/caselaws?id=34971 The court held that Section 194C(2) of the Income Tax Act did not apply to the Society formed by truck operators, as there was no sub-contract between the Society and its members. The court ruled in favor of the assessee, stating they were not liable to deduct TDS on payments to truck owners who were also members of the Society. The appeal was dismissed with no costs awarded. en-us Mon, 16 Nov 2009 00:00:00 +0530 Mon, 23 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34971 The court held that Section 194C(2) of the Income Tax Act did not apply to the Society formed by truck operators, as there was no sub-contract between the Society and its members. The court ruled in favor of the assessee, stating they were not liable to deduct TDS on payments to truck owners who were also members of the Society. The appeal was dismissed with no costs awarded. Case-Laws Income Tax Mon, 16 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34971