‘Palam Gas Service’ ruling requires no review; SC upholds TDS disallowance not confined to sum ‘payable’ only

INCOME TAX: Where assessee had entered into a contract with a cement factory to transport cement and for that assessee hired services of truck owners as sub-contractors, assessee would be liable to deduct tax at source under section 194C from payments made to truck owners

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195271/‘palam-gas-service’-ruling-requires-no-review-sc-upholds-tds-disallowance-not-confined-to-sum-‘payable’-only.aspx