2013 (11) TMI 1644

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....PER DR. S.T.M. PAVALAN, JM: This appeal filed by the Revenue is directed against the order of the Ld.CIT(A) -35, Mumbai dated 26.04.2012 for the Assessment Year 2006-07. In this appeal, the revenue has agitated the action of the Ld.CIT(A) in deleting the addition made by the AO u/s 40(a)(ia) amounting to Rs. 84,21,178/- in respect of the payment incurred out of transport charges by the assessee....

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....ed order the revenue is in appeal before us. 3. Before us, the Ld.DR has argued on the basis of the reasoning cited by the AO in the assessment order and contended that the Ld.CIT(A) ought not to have deleted the addition made by the AO. On the other hand, the Ld.AR of the assessee has filed the fact sheet and drawn our attention to the provisions of section 194C (1) and various decisions there....

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....ra) has held that where an assessee who is in the business of transportation engages his own trucks and the trucks owned by the others, provisions of section 194C (1) as to the requirement of deducting tax at source would not apply in respect of payments made to the truck owners whose trucks the assessee has engaged. The said proposition is supported by the decision of the ITAT in the case of Myth....