https://www.taxtmi.com/caselaws?id=215433 The ITAT ruled in favor of the appellant, holding that section 194C did not apply as the appellant had personally carried out the transportation work by hiring trucks and drivers, not subcontracting the work. The ITAT dismissed the reopening under section 147, allowing the appeal and overturning the CIT(A)'s decision regarding the non-application of section 194C to the transportation work carried out. en-us Fri, 15 Jun 2012 00:00:00 +0530 Mon, 06 Aug 2012 21:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215433 The ITAT ruled in favor of the appellant, holding that section 194C did not apply as the appellant had personally carried out the transportation work by hiring trucks and drivers, not subcontracting the work. The ITAT dismissed the reopening under section 147, allowing the appeal and overturning the CIT(A)'s decision regarding the non-application of section 194C to the transportation work carried out. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215433