Case Law Details
Case Name : Chandrakant Thackar Vs. Asst. CIT (ITAT Cuttack)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Cuttack
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Chandrakant Thackar Vs. Asst. CIT (ITAT Cuttack)
After having analyzed the totality of the facts and circumstances of the case and law in this respect, we are of the opinion that liability for deduction of tax at source of a contractor arises if he has allowed any other person to carry on whole or in part of a contract work taken by the contractor for doing himself and has also fastened liability which may arise as a result of non-performance of such contract meaning thereby that it is only when the contractor
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Sir my question is that we have hied a truck from a union of transporter having its own PAN but no vehicle in its own name.One vehicle is provided to us by the union. as we have no oral or written contract with the vehicle owner the Section 194C should not be applicable