https://www.taxtmi.com/caselaws?id=381156 An assessee acting merely as a transport facilitator or lorry booking agent, without owning vehicles and with freight receipts and payments largely offsetting each other except for a commission-like margin, was not treated as the person responsible for deducting tax at source on freight payments under section 194C. On that basis, disallowance under section 40(a)(ia) did not arise. An ad hoc disallowance made on an estimated basis was also held unsustainable because the foundational premise for treating the assessee as the deductor had failed, so the estimated addition was deleted. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 04 Jun 2019 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381156 An assessee acting merely as a transport facilitator or lorry booking agent, without owning vehicles and with freight receipts and payments largely offsetting each other except for a commission-like margin, was not treated as the person responsible for deducting tax at source on freight payments under section 194C. On that basis, disallowance under section 40(a)(ia) did not arise. An ad hoc disallowance made on an estimated basis was also held unsustainable because the foundational premise for treating the assessee as the deductor had failed, so the estimated addition was deleted. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381156