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Section 194C- Casual labourer are not sub-contractor : HC
Case Law Details
- Case Name
- Principal Commissioner Of Income Tax Vs Shri Tulsi Ram Modi (Rajasthan High Court at Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
Brief of the case
In the case of Pr. CIT Vs. Shri Tulsi Ram Modi, HC of Rajasthan at Jaipur has held that labourer hired by the assessee employed as casual labourers could not be considered to be sub- contractor and therefore provisions of Section 194C and Section 40(a)(ia) of the Act were not applicable. Further, confirm that Section 40(a)(ia) of the Act was applicable to the amount outstanding at the end of the year .
Facts of the case
The respondent assessee is the proprietor of M/s. Riddhi Siddhi Industries & as alleged is engaged in sales of aluminum sections/profiles/profiles, glas...
The Appeal is filed by the Dept.and not by he assesee,Remarks on Auditors comments are belitiling to say the least.
Sir,
Link provided in the article seems to be irrelevant to said subject.
Kindly verify.
Regards,
J.Janarthanan