Court Rules No TDS Needed for Payments via Labor Sardars; Addition u/s 40(a)(ia) Rightly Deleted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours as there is no contract between the assessee and the labour Sardars - rightly deleted the impugned addition made u/s. 40(a)(ia)....