https://www.taxtmi.com/caselaws?id=358031 The High Court determined that the payment made by the respondent assessee to the Carrier for the transportation of goods fell under Section 194-C of the Income Tax Act, 1961, regarding payments to contractors for work, including the carriage of goods. The court dismissed the appeals, upholding the decision of the Appellate Authority and Tribunal. The court found in favor of the respondent assessee, concluding that the contract was for the carriage of goods, not for the hiring of trucks. en-us Tue, 06 Mar 2018 00:00:00 +0530 Thu, 17 Jan 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358031 The High Court determined that the payment made by the respondent assessee to the Carrier for the transportation of goods fell under Section 194-C of the Income Tax Act, 1961, regarding payments to contractors for work, including the carriage of goods. The court dismissed the appeals, upholding the decision of the Appellate Authority and Tribunal. The court found in favor of the respondent assessee, concluding that the contract was for the carriage of goods, not for the hiring of trucks. Case-Laws Income Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358031