https://www.taxtmi.com/caselaws?id=266097 The Appellate Tribunal upheld the deletion of transportation charges disallowance by the Commissioner of Income-tax (Appeals), ruling that the assessee was not obligated to deduct tax at source under section 194C for payments to its members. Citing precedents from High Courts and previous tribunal decisions, the Tribunal concluded that the association of persons was not liable for tax deduction at source, dismissing the Revenue's appeal. The judgment clarified the application of tax deduction provisions under section 194C in the context of transportation service payments within an association of persons. en-us Thu, 20 Mar 2014 00:00:00 +0530 Sat, 17 Oct 2015 23:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266097 The Appellate Tribunal upheld the deletion of transportation charges disallowance by the Commissioner of Income-tax (Appeals), ruling that the assessee was not obligated to deduct tax at source under section 194C for payments to its members. Citing precedents from High Courts and previous tribunal decisions, the Tribunal concluded that the association of persons was not liable for tax deduction at source, dismissing the Revenue's appeal. The judgment clarified the application of tax deduction provisions under section 194C in the context of transportation service payments within an association of persons. Case-Laws Income Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266097