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2007 (12) TMI 212

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....Dated:- 12-12-2007<br>5845 and 5847 of 2007 - -<br>Income Tax<br>S.H. KAPADIA and B. SUDERSHAN REDDY, JJ. B. Dutta, Additional Solicitor General (Mrs. Lakshmi Iyengar, Y. P. Mahajan, and B. V. Bala....

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....rose before the High Court in the Income Tax Appeals under Section 260A was whether assessee was liable or not liable to deduct TDS under Section 194C of the Income Tax Act. 3. In our view, the afo....