Tribunal held that merely because the assessee is provided grant for onward distribution to these parties does not exclude the assessee from the liability for deduction of tax at source u/s 194C of the act, as the assessee is responsible for making payments to these parties and in fact, undeniably assessee has made the payments and obtained utilization certificates. It cannot be a reason for non-deduction of tax at source that recipient of the income have onward distributed the work to the sub contractors and recipient of the income have in turn deducted the tax at source on payment made by them to those sub- contractors. According to the provision of 194C of the Act even, the contractor is also required to deduct tax at source on payment made to their sub contractors. Where person fails to deduct tax at source on sum paid to resident or on sum credited to account of resident such person shall not be deemed to be assessee in default in respect of such tax if such resident has furnished his return of income u/s. 139.  (AY. 2009 10, 2010-11)