https://www.taxtmi.com/caselaws?id=215502 Disallowance under section 40(a)(ia) is not attracted where payments are made for hired lorries in the course of a transport arrangement and there is no material showing a contract with a truck owner or driver as a sub-contractor for part-performance of the work. Section 194C(2) applies only when a contractor engages a sub-contractor to carry out the whole or any part of the work undertaken by the contractor, and tax is deductible on that payment. On the stated facts, the vehicles were merely hired to perform the assessee's transport obligation, and the payments to drivers were made through the principal company with tax already deducted. Such payments were not sub-contract payments, so section 40(a)(ia) could not be invoked. en-us Fri, 30 Mar 2012 00:00:00 +0530 Sat, 09 Apr 2016 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215502 Disallowance under section 40(a)(ia) is not attracted where payments are made for hired lorries in the course of a transport arrangement and there is no material showing a contract with a truck owner or driver as a sub-contractor for part-performance of the work. Section 194C(2) applies only when a contractor engages a sub-contractor to carry out the whole or any part of the work undertaken by the contractor, and tax is deductible on that payment. On the stated facts, the vehicles were merely hired to perform the assessee's transport obligation, and the payments to drivers were made through the principal company with tax already deducted. Such payments were not sub-contract payments, so section 40(a)(ia) could not be invoked. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215502