https://www.taxtmi.com/caselaws?id=751398 ITAT Jodhpur allowed the assessee's appeal regarding TDS u/s 194C non-deduction. The tribunal held that for section 194C(6) purposes, "owner" means possessor of goods carriage, not necessarily registered owner under Motor Vehicles Act. Since the assessee obtained proper declaration from transporter along with PAN, and made payments to the person who filed declaration, no TDS liability arose. The tribunal emphasized that ownership determination depends on legislative intent and practical possession rather than formal registration. en-us Mon, 12 Feb 2024 00:00:00 +0530 Tue, 16 Apr 2024 08:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751398 ITAT Jodhpur allowed the assessee's appeal regarding TDS u/s 194C non-deduction. The tribunal held that for section 194C(6) purposes, "owner" means possessor of goods carriage, not necessarily registered owner under Motor Vehicles Act. Since the assessee obtained proper declaration from transporter along with PAN, and made payments to the person who filed declaration, no TDS liability arose. The tribunal emphasized that ownership determination depends on legislative intent and practical possession rather than formal registration. Case-Laws Income Tax Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751398