Supreme Court of India
Shree Choudhary Transport Company v. Income Tax Officer
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What the Court ordered
In view of the above, Question No.2 is also answered i n the negative; against the assessee-appellant and in favour of the revenue.
Judgment, page 44
From the headnote
Income Tax Act, 1961: ss. 40(a)(ia) and 194C – Applicability of – Scope – Deductio n of tax at Source – For the assessment year 2005-2006 – Failur e by assessee, while making payment to the truck operators engaged by assessee for the purpose of its contract for transportati on of goods – Deduction claimed by assessee on account of such payment – Revenue disallowed deduction of payments made to th e Truck operators exceeding Rs. 20,000/- without TDS in terms of s. 40 (a)(ia) – Appellate Authority held that assessee’s case was squa rely covered by the provisions of s. 194C and in view of
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