https://www.taxtmi.com/caselaws?id=752580 The ITAT Chandigarh held that an assessee company acting as intermediary in a tripartite freight arrangement was not liable for TDS default under sections 201(1) and 201(1A). The assessee facilitated coordination between a truck operator union and the principal company, raising invoices and collecting payments on behalf of the union. The tribunal determined that TDS responsibility under section 194C rested with the principal company making freight payments, not the intermediary assessee who merely collected and disbursed payments. The Revenue's appeal was dismissed. en-us Mon, 01 Jan 2024 00:00:00 +0530 Wed, 04 Dec 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752580 The ITAT Chandigarh held that an assessee company acting as intermediary in a tripartite freight arrangement was not liable for TDS default under sections 201(1) and 201(1A). The assessee facilitated coordination between a truck operator union and the principal company, raising invoices and collecting payments on behalf of the union. The tribunal determined that TDS responsibility under section 194C rested with the principal company making freight payments, not the intermediary assessee who merely collected and disbursed payments. The Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752580