https://www.taxtmi.com/caselaws?id=461360 The ITAT ruled in favor of the assessee, holding that freight payments made directly to truck owners/drivers were not subject to TDS under Section 194C of the Income Tax Act. The Tribunal found no contractor-subcontractor relationship existed, as the assessee hired trucks directly from local stands for specific trips. Being an individual, the assessee was not liable to deduct TDS under Section 194C(1). Consequently, the disallowance of Rs. 9,63,50,692/- under Section 40(a)(ia) was unjustified, and the addition made by the AO was deleted. en-us Wed, 21 Jan 2015 00:00:00 +0530 Tue, 01 Apr 2025 19:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461360 The ITAT ruled in favor of the assessee, holding that freight payments made directly to truck owners/drivers were not subject to TDS under Section 194C of the Income Tax Act. The Tribunal found no contractor-subcontractor relationship existed, as the assessee hired trucks directly from local stands for specific trips. Being an individual, the assessee was not liable to deduct TDS under Section 194C(1). Consequently, the disallowance of Rs. 9,63,50,692/- under Section 40(a)(ia) was unjustified, and the addition made by the AO was deleted. Case-Laws Income Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461360