Section 194C- Casual labourer are not sub-contractor : HC

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...