- (1.) Leave granted.
(2.) By order dated 12-12-2007 made in C.A. No. 5845/2007 arising out of S.L.P.(C) No. 6654/2007, this court has held that an important substantial question of law arises for determination, namely, whether freight paid by the assessee Association of Person (AOP) to truck owners who in turn are members of the said Association of Person (AOP) is subject to TDS under Section 194C(2) of the Income Tax Act.
(3.) In terms of the said order dated 12-12-2007, since the same question arises, we set aside the impugned order of the High Court stating that no substantial question of law arises, and, accordingly, we remit the matter to the High Court for reconsideration in accordance with law.;