ITO (TDS), PATIALA vs. M/S S.A. SINGH & CO., BHAWANIGARH

In the result, the appeal of the Revenue is dismissed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

TDS on freight payment made to the Truck Operator Union on which it has failed to do so. 3.5 As per the AO, the income of the Truck Operator Union is not exempt under section 12A or under section 10(24) of the Act and even provision of Section 194C