Pancham Ram v. Emperor
Pancham Ram v. Emperor
(High Court Of Judicature At Allahabad)
| 18-07-1938
Advocate List
Bench
- HON'BLE JUSTICE BENNET, J
Eq Citations
- AIR 1938 ALL 538
- LQ/AllHC/1938/92
Head Note
Income Tax — Deduction of Tax at Source (TDS) — S. 194C — Partnership firm — A partnership firm is a “person” within the meaning of S. 194C — Further, where appellant paid entire amount to respondent partnership firm, which in turn paid the amount to its partners, appellant was not required to deduct tax at source under S. 194C in respect of amount paid to respondent partnership firm — Income Tax Act, 1961, Ss. 194C and 206
