https://www.taxtmi.com/caselaws?id=471206 Section 194C(6) exempts payments to transport operators from tax deduction at source where they furnish PAN, provided they are engaged in plying, hiring or leasing goods carriages and fall within Section 44AE, including its ownership condition for goods carriages. Eligibility therefore depends on factual verification that each recipient transport contractor satisfies the Section 44AE requirements. The Assessing Officer must determine the TDS liability after conducting that verification. Compliance with Section 194C(7) is not separately addressed. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 25 Aug 2026 15:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471206 Section 194C(6) exempts payments to transport operators from tax deduction at source where they furnish PAN, provided they are engaged in plying, hiring or leasing goods carriages and fall within Section 44AE, including its ownership condition for goods carriages. Eligibility therefore depends on factual verification that each recipient transport contractor satisfies the Section 44AE requirements. The Assessing Officer must determine the TDS liability after conducting that verification. Compliance with Section 194C(7) is not separately addressed. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471206