https://www.taxtmi.com/caselaws?id=208973 The High Court upheld the Tribunal's decision, ruling that Section 194C of the Income Tax Act was not applicable as individual payments to the transporter did not exceed Rs. 20,000 and the total payment in the financial year did not surpass Rs. 50,000. The Court emphasized that the provisions of Section 194C apply only when a contract for transportation services is established, and each Goods Receipt (GR) could be considered a separate contract. As the findings on payment amounts were undisputed, the Court dismissed the appeal, finding no substantial question of law. en-us Wed, 23 Mar 2011 00:00:00 +0530 Sat, 03 Aug 2013 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208973 The High Court upheld the Tribunal's decision, ruling that Section 194C of the Income Tax Act was not applicable as individual payments to the transporter did not exceed Rs. 20,000 and the total payment in the financial year did not surpass Rs. 50,000. The Court emphasized that the provisions of Section 194C apply only when a contract for transportation services is established, and each Goods Receipt (GR) could be considered a separate contract. As the findings on payment amounts were undisputed, the Court dismissed the appeal, finding no substantial question of law. Case-Laws Income Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208973