Court Rules Assessee Not Liable for Tax u/s 194C for Facilitating Lignite and Coal Delivery.

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....Addition u/s 194C r.w.s 40(a)(ia) - When the assessee has been alleging that he was only extending facility to his client for delivery of lignite and coal, he has not acted as an agent between client and truck owners - the assessee should not be burdened with tax liability - AT....