https://www.taxtmi.com/caselaws?id=77716 High Court (HC) dismissed Revenue's challenge, upholding the Tribunal's factual finding that payments labelled as freight arose from individual trip GRs and not from any contract for carriage meeting s.194C(3)(i) criteria; consequently s.40(a)(ia)/s.194C TDS was not exigible. The HC further held that the distribution agreement governed the overall purchase-sale transactions so separately charged freight could not be segregated for s.194C purposes. Reliance on earlier HC precedent bound the court, and no substantial question of law was held to arise for determination. en-us Thu, 21 Jan 2010 00:00:00 +0530 Sat, 15 Nov 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77716 High Court (HC) dismissed Revenue's challenge, upholding the Tribunal's factual finding that payments labelled as freight arose from individual trip GRs and not from any contract for carriage meeting s.194C(3)(i) criteria; consequently s.40(a)(ia)/s.194C TDS was not exigible. The HC further held that the distribution agreement governed the overall purchase-sale transactions so separately charged freight could not be segregated for s.194C purposes. Reliance on earlier HC precedent bound the court, and no substantial question of law was held to arise for determination. Case-Laws Income Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77716