- (1.) Delay condoned.
(2.) Leave granted.
(3.) M/s Gujarat Ambuja Cement Ltd. entered into a contract with M/s Sirmour Truck Operators Union, the respondent herein. Respondent assessee is a society. Its members consist of truck operators. The question which arose before the High Court in the income-tax appeals under Section 260A was whether assessee was liable or not liable to deduct TDS under Section 194C of the Income Tax Act.;