TDS U/s. 194C not deductible on wages paid to labourers working under direct supervision of assessee
Case Law Details
Case Name : Tapas Paul Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Kolkata
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AO has disallowed the payment made by assessee to the labourers on the ground that TDS was not deducted u/s. 194C of the Act which was subsequently confirmed by the Ld. CIT(A).
Now the issue before us arises so as to whether the labourers are the employees of assessee or they are working in contractual capacity attracting the provisions of TDS. From the laborers register placed on pages 27 to 91 of the paper book, we find that the payment wa
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