TDS Not Applicable for Lorry Booking Agents u/s 194C; No Disallowance u/s 40(a)(ia) for Minor Freight Difference.

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....TDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% - assessee actually engaged not in the transportation business,but only facilitating or arranging transportation for various parties and he is a mere lorry booking agent - cannot be held as the “person responsible” for deduction of TDS - no disallowance....