2013 (5) TMI 684

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.... Mr. J. P. Khaitan, Senior Advocate with Mr. P. Bag and Mr. C.S. Das, Advocates. ORDER The Court : The assessee is engaged in the business of transport. He has shown payment of freight amounting to a sum of Rs.71,20,365/- during the assessment year 2006-07. The details of payment of freight were furnished by the assessee. Question arose as to why did the assessee not deduct tax at source. Th....

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....A) who, in his turn, upheld the order of the assessing officer. The assessee in these circumstances approached the Tribunal. The Tribunal has held as follows:- "Clearly, therefore, the assessee did not have any tax withholding obligation in respect of truck hire payments in the pre-amendment period. Once we come to the conclusion that the assessee did not have any obligations to deduct tax a....