Case Law Details
Case Name : CIT Vs Grewal Brothers (High Court of Punjab and Haryana)
Appeal Number : ITA No. 662 of 2010
Date of Judgement/Order : 05/04/2011
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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CIT Vs Grewal Brothers – No doubt the firm and the partners may be separate entities for income tax and it may be permissible for a firm to give a contract to its partners and deduct tax from the payment made as per s 194C, but it has to be determined in the facts and circumstances of each case whether there was any separate subcontract or the firm merely acted as an agent as pleaded in the present case. The case of the assessee is that it was the partners who were executing the transportation contract by using their trucks and the payme
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22-4-11
TO ME IT SEEMS IT SHOULD HAVE BEEN TREATED AS A SUB-CONTRACT AND THE FIRM SHOULD HAVE DEDUCTED TDS FROM THE COMMISSION PAID. OTHERWISE THERE IS NO JUSTIFICATION IN PAYING THE COMMISSION. IT AMOUNTS TO THE FIRM PAYING COMMISSION TO THEMSELVES.