https://www.taxtmi.com/caselaws?id=180545 The Tribunal upheld the CIT(A)'s decision, confirming that the assessee was not in default for non-deduction of taxes under section 194C of the Income Tax Act. The Tribunal agreed with the CIT(A) that the payments made directly to truck owners/drivers did not exceed Rs. 20,000 per contract, thus exempting them from tax deduction requirements. The Tribunal found no contractual agreements with suppliers or agents, and each Goods Receipt was treated as a separate contract. Consequently, the department's appeal was dismissed, affirming that the provisions of section 194C were not applicable. en-us Tue, 03 Jul 2007 00:00:00 +0530 Wed, 17 Jan 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180545 The Tribunal upheld the CIT(A)'s decision, confirming that the assessee was not in default for non-deduction of taxes under section 194C of the Income Tax Act. The Tribunal agreed with the CIT(A) that the payments made directly to truck owners/drivers did not exceed Rs. 20,000 per contract, thus exempting them from tax deduction requirements. The Tribunal found no contractual agreements with suppliers or agents, and each Goods Receipt was treated as a separate contract. Consequently, the department's appeal was dismissed, affirming that the provisions of section 194C were not applicable. Case-Laws Income Tax Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180545