https://www.taxtmi.com/caselaws?id=392046 The Tribunal ruled in favor of the assessee, determining that they were acting as an agent and not obligated to deduct TDS on payments to truck owners under Section 194C. The Tribunal found the assessee compliant as they had collected Form 15-I from the truck owners. Citing a previous judgment, the Tribunal dismissed the Revenue's appeal, which was upheld by the High Court. The Court affirmed that the assessee had met the requirements of Section 194C, leading to the dismissal of the appeal. en-us Mon, 03 Feb 2020 00:00:00 +0530 Mon, 22 Jun 2020 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392046 The Tribunal ruled in favor of the assessee, determining that they were acting as an agent and not obligated to deduct TDS on payments to truck owners under Section 194C. The Tribunal found the assessee compliant as they had collected Form 15-I from the truck owners. Citing a previous judgment, the Tribunal dismissed the Revenue's appeal, which was upheld by the High Court. The Court affirmed that the assessee had met the requirements of Section 194C, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392046