https://www.taxtmi.com/highlights?id=14272 TDS on freight - who is liable for TDS supplier of buyer (Assessee) of the goods - If the supplier takes the responsibility to deliver the goods to the doorsteps of the assessee, then it can be inferred that the contract exists between the lorry owners and the supplier. In that case, even if the assessee makes payment of freight charges, it would be considered as payment made to the concerned supplier. - AT en-us Wed, 04 Sep 2013 09:04:30 +0530 Wed, 04 Sep 2013 09:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14272 TDS on freight - who is liable for TDS supplier of buyer (Assessee) of the goods - If the supplier takes the responsibility to deliver the goods to the doorsteps of the assessee, then it can be inferred that the contract exists between the lorry owners and the supplier. In that case, even if the assessee makes payment of freight charges, it would be considered as payment made to the concerned supplier. - AT Highlights Income Tax Wed, 04 Sep 2013 09:04:30 +0530 https://www.taxtmi.com/highlights?id=14272