https://www.taxtmi.com/caselaws?id=751176 Payments made by a registered employer to dock workers through the statutory Board were treated as wages paid under the dock workers scheme, not as consideration for a contract of labour supply. The Court found that the Board only allocated workers and disbursed wages under a statutory function, so Section 194C of the Income-tax Act, 1961 was not attracted and no tax was deductible at source. As the TDS obligation did not arise, the related disallowance under Section 40(a)(ia) could not be sustained. The appeals were allowed and the Tribunal's orders were set aside. en-us Wed, 03 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751176 Payments made by a registered employer to dock workers through the statutory Board were treated as wages paid under the dock workers scheme, not as consideration for a contract of labour supply. The Court found that the Board only allocated workers and disbursed wages under a statutory function, so Section 194C of the Income-tax Act, 1961 was not attracted and no tax was deductible at source. As the TDS obligation did not arise, the related disallowance under Section 40(a)(ia) could not be sustained. The appeals were allowed and the Tribunal's orders were set aside. Case-Laws Income Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751176