SUPREME COURT OF INDIA

Commissioner of Income-tax, Simla

v.

SIRMOUR TRUCK OPERATORS UNION

S. H. Kapadia and B. Sudershan Reddy, JJ.

Civil Appeal Nos. 5845 and 5847 of 2007

December 12, 2007

Section 260A, read with section 194C, of the Income-tax Act, 1961 – High Court – Appeals to – ‘G’ Ltd. entered into an agreement with assessee-truck operators union – Question arose is appeals before High Court that whether assessee was liable or not liable to deduct TDS under section 194C – Whether above question was a substantial question of law and High Court ought not to have dismissed appeals summarily – Held, yes – Whether therefore matter was to be remanded to High court for consideration – Held, yes