Cit vs Sirmour Truck Operators Union

The Supreme Court held that the question of whether M/s Sirmour Truck Operators Union is liable to deduct TDS under Section 194C of the Income Tax Act constitutes a substantial question of law. The Court found that the High Court erred in dismissing the appeal summarily without addressing this question. Consequently, the Supreme Court set aside the impugned order and remitted the matter back to the High Court for proper consideration.