https://www.taxtmi.com/caselaws?id=284168 Transport payments to truck owners and drivers are discussed in two contexts: disallowance for non-deduction of tax at source and disallowance of cash expenditure. The text states that section 194C applies only where a contractor or sub-contractor arrangement for carrying out work is shown; mere hiring of vehicles without proof of such a relationship does not create a TDS obligation, so section 40(a)(ia) is not attracted. It also states that section 40A(3) targets unaccounted cash payments, but genuine business payments are not to be disallowed mechanically where the payment and recipient are established and genuineness is not in dispute. en-us Mon, 09 Oct 2017 00:00:00 +0530 Tue, 05 Nov 2019 09:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284168 Transport payments to truck owners and drivers are discussed in two contexts: disallowance for non-deduction of tax at source and disallowance of cash expenditure. The text states that section 194C applies only where a contractor or sub-contractor arrangement for carrying out work is shown; mere hiring of vehicles without proof of such a relationship does not create a TDS obligation, so section 40(a)(ia) is not attracted. It also states that section 40A(3) targets unaccounted cash payments, but genuine business payments are not to be disallowed mechanically where the payment and recipient are established and genuineness is not in dispute. Case-Laws Income Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284168