https://www.taxtmi.com/caselaws?id=179218 The High Court, led by the Chief Justice Sri Kalyan Jyoti Sengupta, dismissed the appeal challenging the disallowance of transport charges under Section 40(a)(ia) of the Income Tax Act. The Court affirmed the Tribunal's decision, ruling that hiring of lorries for transportation did not constitute a sub-contract under Section 194C. Therefore, the provisions of Section 194C(1) were not applicable. The appeal was dismissed with no order as to costs. en-us Thu, 27 Jun 2013 00:00:00 +0530 Tue, 23 Feb 2016 12:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179218 The High Court, led by the Chief Justice Sri Kalyan Jyoti Sengupta, dismissed the appeal challenging the disallowance of transport charges under Section 40(a)(ia) of the Income Tax Act. The Court affirmed the Tribunal's decision, ruling that hiring of lorries for transportation did not constitute a sub-contract under Section 194C. Therefore, the provisions of Section 194C(1) were not applicable. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179218