https://www.taxtmi.com/caselaws?id=333302 The Tribunal upheld the CIT(A) order, determining that the transportation charges incurred by the assessee were not liable for TDS under section 194C of the Income Tax Act. The Tribunal found that the hiring of trucks did not constitute a works contract, as per precedents, and therefore, the additions made under section 40(a)(ia) of the Act were deleted. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sat, 08 Oct 2016 14:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333302 The Tribunal upheld the CIT(A) order, determining that the transportation charges incurred by the assessee were not liable for TDS under section 194C of the Income Tax Act. The Tribunal found that the hiring of trucks did not constitute a works contract, as per precedents, and therefore, the additions made under section 40(a)(ia) of the Act were deleted. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333302