https://www.taxtmi.com/caselaws?id=242732 The Tribunal upheld the disallowance under section 40A(3) of the Act concerning lorry hire charges made by the Assessing Officer and confirmed by the Ld. CIT(A). The appellant's arguments invoking exemptions under Rule 6DD and treating lorry drivers as agents were rejected. The Tribunal found the appellant failed to demonstrate eligibility for any exemption under Rule 6DD and upheld the view that lorry drivers were not agents of the appellant. Consequently, the appeal was dismissed on 18-07-2013. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 20 Apr 2015 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242732 The Tribunal upheld the disallowance under section 40A(3) of the Act concerning lorry hire charges made by the Assessing Officer and confirmed by the Ld. CIT(A). The appellant's arguments invoking exemptions under Rule 6DD and treating lorry drivers as agents were rejected. The Tribunal found the appellant failed to demonstrate eligibility for any exemption under Rule 6DD and upheld the view that lorry drivers were not agents of the appellant. Consequently, the appeal was dismissed on 18-07-2013. Case-Laws Income Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242732