Assessees not required to deduct TDS for payments to Goods Transport Agencies u/s 194C of Income Tax Act.

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....TDS u/s 194 - transporters have transported the goods of seller / supplier - assessee makes the payment to GTA, got reimbursed the amount and no expenses booked against such payment - No obligation to deduct TDS u/s 194C because the transporters have not acted on behalf of the assessee - AT....