https://www.taxtmi.com/caselaws?id=244144 The Tribunal allowed the Revenue's appeal, vacating the CIT(A)'s order and restoring the AO's decision to disallow Rs. 80,41,529/- under Section 40(a)(ia) due to the assessee's failure to deduct TDS on payments to truck owners/drivers. It was determined that the assessee was a transport contractor, not a commission agent, and therefore liable to deduct TDS under Section 194C(2). en-us Fri, 13 Sep 2013 00:00:00 +0530 Wed, 19 Feb 2014 14:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244144 The Tribunal allowed the Revenue's appeal, vacating the CIT(A)'s order and restoring the AO's decision to disallow Rs. 80,41,529/- under Section 40(a)(ia) due to the assessee's failure to deduct TDS on payments to truck owners/drivers. It was determined that the assessee was a transport contractor, not a commission agent, and therefore liable to deduct TDS under Section 194C(2). Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244144