COMMNR. OF INCOME TAX, SHIMLA vs M/S. AMBUJA DARLA KARSOG MANGU T.C.S.LTD

The Supreme Court addressed the issue of whether the respondent, M/s Sirmour Truck Operators Union, was liable to deduct TDS under Section 194C of the Income Tax Act. The Court held that the question posed was a substantial question of law that warranted consideration by the High Court, which had previously dismissed the appeals summarily. Consequently, the Court set aside the impugned order and remitted the matter to the High Court for fresh consideration in accordance with law.