https://www.taxtmi.com/caselaws?id=373493 The High Court upheld the decision of the lower authorities, ruling that the requirement to deduct tax at source did not apply as the payments were made for transportation services through individual truck owners without a contract of agency or middleman. The Court emphasized that no contract or sub-contract existed between the payer and payee, leading to the dismissal of the Tax Appeal. en-us Wed, 09 Jan 2019 00:00:00 +0530 Mon, 14 Jan 2019 07:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373493 The High Court upheld the decision of the lower authorities, ruling that the requirement to deduct tax at source did not apply as the payments were made for transportation services through individual truck owners without a contract of agency or middleman. The Court emphasized that no contract or sub-contract existed between the payer and payee, leading to the dismissal of the Tax Appeal. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373493