https://www.taxtmi.com/caselaws?id=220462 The Tribunal ruled that the taxpayer is not liable to deduct tax under section 194C for hiring lorries as they did not undertake the work of carrying goods, with the responsibility remaining with the entity using the trucks. Since there was no work contract between the taxpayer and lorry owners, section 194C was deemed inapplicable. The taxpayer was not obligated to deduct tax on hire charges paid to lorry owners as they were not responsible for the carriage of goods. Additionally, the taxpayer was not liable under section 40(a)(ia) for already paid hire charges, as this provision applies only to amounts unpaid at the end of the financial year. en-us Fri, 16 Nov 2012 00:00:00 +0530 Thu, 24 Jan 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220462 The Tribunal ruled that the taxpayer is not liable to deduct tax under section 194C for hiring lorries as they did not undertake the work of carrying goods, with the responsibility remaining with the entity using the trucks. Since there was no work contract between the taxpayer and lorry owners, section 194C was deemed inapplicable. The taxpayer was not obligated to deduct tax on hire charges paid to lorry owners as they were not responsible for the carriage of goods. Additionally, the taxpayer was not liable under section 40(a)(ia) for already paid hire charges, as this provision applies only to amounts unpaid at the end of the financial year. Case-Laws Income Tax Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220462