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Meaning of contract u/s 194c

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(Querist)
07 April 2018 Dear Friends

Is it necessary to have a contract in place to apply 194C, we are a logistics company and have to take delivery order from airlines for import consignments. One particular airlines refuses to give us the delivery order if we deduct TDS u/s 194C as they contend that as there is no contract between us we cannot deduct TDS. if any one can provide a clarity supported with CBDT or Court verdict it will help me a lot.

Thanks and Regards
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
08 April 2018 TDS applicable on oral contacts also.
See the link for case law.
https://abcaus.in/incometax/tds-liability-us-194c-covers-not-only-written-contracts-but-oral-implied-quasi-also.html
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