COMMR.OF INCOME TAX,SHIMLA vs M/S SIRMOUR TRUCK OPERATORS UNION — C.A. No. 2533/2008
Case under Section XIV-A. Status: Disposed.
CNR: SCIN010116182007
Filing Date
19-Apr-2007
Registration No
C.A. No. 2533/2008
Diary Number
11618/2007
Order Date
07-Apr-2008
Document Type
ROP - of Main Case
Disposal Type
Allowed
Last updated 27-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMR.OF INCOME TAX,SHIMLA
Respondent(s)
-
1.M/S SIRMOUR TRUCK OPERATORS UNION
Case History
The Supreme Court allowed the Income Tax Commissioner's appeal on April 7, 2008, setting aside the High Court's order that had rejected the case as lacking a substantial question of law. The Court recognized that a substantial legal question exists regarding whether freight payments by an association of persons (AOP) to truck owners who are members of that AOP are subject to Tax Deduction at Source (TDS) under Section 194C(2) of the Income Tax Act. The matter was remitted to the High Court for reconsideration in accordance with law. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts