https://www.taxtmi.com/caselaws?id=207204 The Tribunal allowed the appeal of the assessee, deleting the disallowance of Rs.23,21,083 under section 40(a)(ia) for non-deduction of tax at source on freight charges. The Tribunal found no contract between the assessee and transporters, as the transporters were arranged by suppliers, leading to the conclusion that section 194C did not apply. As there was no contractual relationship with the transporters, the liability to deduct tax on payments to transporters was deemed not applicable, resulting in the deletion of the disallowance. en-us Thu, 16 Dec 2010 00:00:00 +0530 Mon, 18 Jul 2011 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207204 The Tribunal allowed the appeal of the assessee, deleting the disallowance of Rs.23,21,083 under section 40(a)(ia) for non-deduction of tax at source on freight charges. The Tribunal found no contract between the assessee and transporters, as the transporters were arranged by suppliers, leading to the conclusion that section 194C did not apply. As there was no contractual relationship with the transporters, the liability to deduct tax on payments to transporters was deemed not applicable, resulting in the deletion of the disallowance. Case-Laws Income Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207204