https://www.taxtmi.com/caselaws?id=183022 Transport charges paid for single-trip carriage through intermediaries were stated to fall outside tax deduction under section 194C where no direct transport contract with the assessee was established, so section 40(a)(ia) did not apply to that item. Interest paid on deposits made by a partner in an individual capacity was stated to remain subject to tax deduction under section 194A; absent any exemption, failure to deduct tax attracted disallowance under section 40(a)(ia). The note therefore treats transport charges as deductible without TDS on the stated facts, but treats the interest expenditure as liable to disallowance. en-us Fri, 18 Sep 2009 00:00:00 +0530 Thu, 26 May 2016 12:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183022 Transport charges paid for single-trip carriage through intermediaries were stated to fall outside tax deduction under section 194C where no direct transport contract with the assessee was established, so section 40(a)(ia) did not apply to that item. Interest paid on deposits made by a partner in an individual capacity was stated to remain subject to tax deduction under section 194A; absent any exemption, failure to deduct tax attracted disallowance under section 40(a)(ia). The note therefore treats transport charges as deductible without TDS on the stated facts, but treats the interest expenditure as liable to disallowance. Case-Laws Income Tax Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183022