https://www.taxtmi.com/caselaws?id=288869 Section 194C(6) was applied to transport cooperative societies engaged in goods carriage work on the basis that the contractor was carrying on the business of plying, hiring or leasing goods carriages and had furnished PAN, so the ownership condition in section 44AE could not be imported into that provision; the linked demand under sections 201(1) and 201(1A) was deleted. For payments to HRTC, the Tribunal stated that exemption under sections 11 and 12, or registration under section 12A, does not by itself justify non-deduction of tax at source, but tax already paid by the recipient must be verified and given credit; the matter was remanded for fresh adjudication. en-us Thu, 04 Feb 2016 00:00:00 +0530 Sat, 04 Jul 2020 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288869 Section 194C(6) was applied to transport cooperative societies engaged in goods carriage work on the basis that the contractor was carrying on the business of plying, hiring or leasing goods carriages and had furnished PAN, so the ownership condition in section 44AE could not be imported into that provision; the linked demand under sections 201(1) and 201(1A) was deleted. For payments to HRTC, the Tribunal stated that exemption under sections 11 and 12, or registration under section 12A, does not by itself justify non-deduction of tax at source, but tax already paid by the recipient must be verified and given credit; the matter was remanded for fresh adjudication. Case-Laws Income Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288869