Tribunal held that ,merely handing over labour payments to one or two persons on site for distributing amount among labours does not partake character of availing service of labour contractor and, hence not liable to deduct tax at source .Accordingly no disallowances can be made. (AY. 2012-13, 2014-15)
ACIT v. A. Kasiviswanadham (2018) 173 ITD 478/66 ITR 525 (Visakha) (Trib.)/A. K. V. Logistics Pvt. Ltd; ACIT v (2018) 66 ITR 525 /173 ITD 478 (Viskha)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source– Maistries-leaders of shipping labour groups- Payment to shipping labour group leaders is not liable to deduct tax at source–No disallowances can be made. [S. 194C]