https://www.taxtmi.com/caselaws?id=274291 The court dismissed the appeals, ruling in favor of the assessee, affirming that the assessee was not liable to deduct tax at source under Section 194C(2). Therefore, the addition under Section 40(a)(ia) was rightly deleted by the tribunal. The court concurred with the tribunal's findings that the assessee, acting as an intermediary, did not own the trucks and was not responsible for TDS, as payments were made directly by the client to the truck owners. en-us Tue, 07 Nov 2017 00:00:00 +0530 Sun, 05 Aug 2018 20:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274291 The court dismissed the appeals, ruling in favor of the assessee, affirming that the assessee was not liable to deduct tax at source under Section 194C(2). Therefore, the addition under Section 40(a)(ia) was rightly deleted by the tribunal. The court concurred with the tribunal's findings that the assessee, acting as an intermediary, did not own the trucks and was not responsible for TDS, as payments were made directly by the client to the truck owners. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274291