Home › Tax Laws › PCIT v. Hakmichand D & Sons (2018) 258 Taxman 208/97 taxmann.com 583 (Guj.)(HC) Editorial: SLP of revenue is dismissed, PCIT v. Hakmichand D & Sons (2018) 258 Taxman 207 (SC)

PCIT v. Hakmichand D & Sons (2018) 258 Taxman 208/97 taxmann.com 583 (Guj.)(HC) Editorial: SLP of revenue is dismissed, PCIT v. Hakmichand D & Sons (2018) 258 Taxman 207 (SC)

S. 194C :Deduction at source – Contractors –Licence fee paid to contractor to contractee and not vice versa –Not liable to deduct tax at source[ S.201 (1)]

Dismissing the appeal of the revenue the Court held that; since payment of licence fee was made by contractee to contractor, provision of S. 194C is not applicable.