Merely nomenclature of expense does not conclusively determine character and nature of expense

SK. Sajjad Ali Vs ITO (ITAT Kolkata) Labour Wages, Money given for Purchasing Material, Travel Reimbursement etc not subject to TDS without Contract: ITAT According to Ld. AR, no TDS was deductible because the amount disbursed to nine labourers included cost of material, travel reimbursement and wages to individual labourers which cannot attract sec. 194C of the Act. The main grievance of the assessee is that no proper opportunity was given to the assessee to bring the aforesaid facts to the notice of AO. We note that the assessee had debited a sum of Rs.1,11,22,120/- under the head “Labour...