Case Law Details
Case Name : Kottinatu Transporters Vs CIT, Kottayam (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Brief of the case:
- In case of Kottinatu Transporters vs. CIT, The Hon’ble Kerala HC by disposing off write petition held that the tax deduction under a heading by payer, it cannot be determinative of character of income of payee. It was held by honorable High Court that letting out lorries can not be treated as contractual business merely because TDS was deducted u/s 194C instead of u/s 194I
- Thus, in the present case though
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Author Bio
In this article, I think the correct heading should be ‘Mear’…instead of Mere.