Court Rules No TDS Needed for Payments to Calcutta Dock Board Due to Statutory Wage Requirement, Not Labor Contract.

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....TDS u/s 194C - addition u/s 40(a)(ia) - Payments made to Calcutta Dock Labour Board - The High Court observed that the employment of dock workers and their conditions of service, including wage payments, were stringently regulated under the Act and the Scheme. It was noted that the appellant's obligation to deposit wages with the Board was a statutory requirement for the disbursement of wages to the dock workers, negating the existence of a contract for labor supply between the appellant and the Board. - The court underscored that there was no contract of supply of labor between the Board and the appellant; thus, the appellant was not obligated to deduct tax at source under Section 194C.....