SUPREME COURT OF
Commissioner of Income-tax, Shimla
v.
Ambuja Darla Karsog Mangu Transport Co-operative Society
Ltd.
S.B. SINHA AND V.S. SIRPURKAR, JJ.
CIVIL APPEAL NOS. 820, 821, 823 & 824 OF 2008
January 25, 2008
Section 260A
of the Income-tax Act, 1961 - High Court
- Appeals to - High Court dismissed appeals summarily rejecting question as to
whether assessee was liable or not liable to deduct TDS under section 194C-
Whether question under consideration was a substantial question of law and High
Court ought to have decided said question - Held, yes (Matter remanded)
Case Review: Decision of High Court set aside.