Tribunal held that hiring of cab from cab owners the assessee is liable to deduct tax at source, however the matter remanded to the Assessing Officer to verify whether the recipients have paid the tax.
Singonahalli Chikkarevanna Gangadharaiah v. ACIT (2020) 182 ITD 6/195 DTR 303/ 208 TTJ 382 (Bang.)(Trib.)
S. 194C : Deduction at source-Contractors-Hiring of cab from cab owners-Liable to deduct tax at source-Matter remanded to the Assessing Officer to verify whether the recipients have paid the tax. [S. 40(a)(ia)]