https://www.taxtmi.com/caselaws?id=181561 The Tribunal ruled in favor of the assessee, finding that the payments made to the truck owners, including the assessee's wife, did not qualify as sub-contract payments under Section 194C(2) of the Income-tax Act, 1961. It was determined that the individual vehicle owners were simple hirers of the vehicles, and therefore, the disallowance of transportation charges under Section 40(a)(ia) was unjustified. The appeal was allowed, and the Assessing Officer was directed to delete the disallowance made under Section 40(a)(ia). en-us Thu, 21 Apr 2011 00:00:00 +0530 Tue, 19 Apr 2016 18:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181561 The Tribunal ruled in favor of the assessee, finding that the payments made to the truck owners, including the assessee's wife, did not qualify as sub-contract payments under Section 194C(2) of the Income-tax Act, 1961. It was determined that the individual vehicle owners were simple hirers of the vehicles, and therefore, the disallowance of transportation charges under Section 40(a)(ia) was unjustified. The appeal was allowed, and the Assessing Officer was directed to delete the disallowance made under Section 40(a)(ia). Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181561