Case Law Details
Case Name : The Commissioner of Income Tax- XVII Vs Dewan Chand (Delhi High Court)
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All High Courts Delhi High Court
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CIT Vs Dewan Chand (Delhi High Court)- Payments made by the assessee to the employees employed by it on daily wage basis cannot be said to be a contractual payment, as such the assessee in such cases was not required to deduct tax from such payments u/s. 194 C of the Act. The payments were not in the nature of payments under contract but had the character of wages. It is obvious that the liability to deduct tax under Section 194C of the said Act, only arises in case of contractual payments. Since the payments were made to the employees employed by the assessee on daily wages, they cannot be sa...
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but in the case of wages are we have to deduct pf contribution for both as employees as wlll as employer is necessary