COMMR.OF INCOME TAX,SHIMLA vs M/S SIRMOUR TRUCK OPERATORS UNION — C.A. No. 5846/2007
Case under Section XIV-A. Status: Disposed.
CNR: SCIN010073582007
Filing Date
12-Mar-2007
Registration No
C.A. No. 5846/2007
Diary Number
7358/2007
Order Date
12-Dec-2007
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Last updated 23-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMR.OF INCOME TAX,SHIMLA
Respondent(s)
-
1.M/S SIRMOUR TRUCK OPERATORS UNION
Adv. R. C. KOHLI
Case History
Case Summary: C.A. No. 005846/2007 The Supreme Court heard the Income Tax Commissioner's appeal challenging the High Court's summary dismissal of an income tax appeal regarding whether Sirmour Truck Operators Union (a society of truck operators) was liable to deduct TDS under Section 194C on payments received from Gujarat Ambuja Cement Ltd. The Court granted leave and set aside the High Court's order, finding the TDS liability question to be a substantial question of law requiring substantive consideration. The matter was remitted to the High Court for proper adjudication, with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts