| COURT: | ITAT Amritsar |
| CORAM: | A. D. Jain (JM), Pramod Kumar (AM) |
| SECTION(S): | 194C |
| GENRE: | Domestic Tax |
| CATCH WORDS: | TDS deduction |
| COUNSEL: | Ashwani Gupta |
| DATE: | June 10, 2015 (Date of pronouncement) |
| DATE: | June 15, 2015 (Date of publication) |
| AY: | 2007-08 to 2010-11 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 194C: Only payments "in pursuance of a contract" are subject to TDS. Payments made under a legal obligation are not covered | |
It is only when payments are made “in pursuance of a contract” that the provisions of section 194C come into play. The contract may be oral or written, express or implied but there must be a contract nevertheless. In the present case, the payment is on account of legal obligation under section 24(1) of the Punjab Water Supply and Sewerage Board Act 1976. Accordingly, the provisions of section 194C did not come into play
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