TDS u/s 194C - Non deduction of TDS on payment to the persons ...

Case Laws Income Tax

April 16, 2024

TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to encompass possession rather than strict registered ownership. Referring to section 44AE, which defines "owner" for the purpose of presumptive taxation, the Tribunal concluded that ownership includes possession of the goods carriage, not just registered ownership. Citing judicial precedents and the intention of the legislature to provide benefits to taxpayers, the Tribunal determined that the appellant complied with section 194C(6) by obtaining declarations from those in possession of the goods carriages and making payments accordingly.

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TDS u/s 194C - Non deduction of TDS on payment to the persons ...

Case Laws Income Tax

April 16, 2024

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