https://www.taxtmi.com/caselaws?id=288868 Section 194C(6) did not require a transport contractor or cooperative transport society to own the goods carriages for TDS relief on freight payments. The reference to goods carriages was only to identify the vehicle class under the Motor Vehicles Act, while the ownership fiction in section 44AE could not be imported into section 194C(6). Where the contractor was engaged in the transport business and the prescribed PAN particulars were furnished, the payer could not be treated as an assessee in default for non-deduction of tax. The later Finance Act, 2015 amendment adding an express ownership condition confirmed that no such requirement applied earlier, and deletion of the demand under sections 201(1) and 201(1A) was upheld. en-us Thu, 29 Oct 2015 00:00:00 +0530 Sat, 04 Jul 2020 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288868 Section 194C(6) did not require a transport contractor or cooperative transport society to own the goods carriages for TDS relief on freight payments. The reference to goods carriages was only to identify the vehicle class under the Motor Vehicles Act, while the ownership fiction in section 44AE could not be imported into section 194C(6). Where the contractor was engaged in the transport business and the prescribed PAN particulars were furnished, the payer could not be treated as an assessee in default for non-deduction of tax. The later Finance Act, 2015 amendment adding an express ownership condition confirmed that no such requirement applied earlier, and deletion of the demand under sections 201(1) and 201(1A) was upheld. Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288868