Tribunal held that there must be a contract for deduction of tax at source including supply of labour for carrying out any work. The payment was genuine. The assessee had got the work done by the labourers under their supervision. The Department could not establish that there was an express or implied contract between the assessee and maistries. Therefore the payment made to the labour through maistries could not be construed as made under a contract between the assessee and the maistries and did not attract the tax deduction at source under section 194C and consequently no disallowance was called for under S. 40 (a)(ia). (AY .2011 – 2012 to 2014 – 2015)