Supreme Court · 2020 INSC 468 · Decided 29 July 2020
Shree Choudhary Transport Company v. Income Tax Officer
- Court
- Supreme Court of India
- Citation
- 2020 INSC 468 · [2020] 8 S.C.R. 165
- Case number
- CIVIL APPEAL No. 7865/2009
- Decided
- 29 July 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 40(a)(ia), 194C, 194C(2)
Headnote
Income Tax Act, 1961: ss. 40(a)(ia) and 194C - Applicability of - Scope - Deduction of tax at Source - For the assessment year 2005-2006 - Failure by assessee, while making payment to the truck operators engaged by assessee for the purpose of its contract for on account of such payment - Revenue disallowed deduction of payments made to the Truck operators exceeding Rs. 20,000/- without TDS in terms of s. 40(a)(ia) - Appellate Authority held that assessee's case was squarely covered by the provisions of s. 194C and in view of
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