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2012 (1) TMI 167 - ITAT KOLKATATDS u/s 194C - non deduction of tds on payment for hiring of lorry/trucks and labour - contractual relationship - Held that:- In view of the decision of the Hon’ble Punjab & Haryana High Court in the case of United Rice Land Ltd. (2008 (5) TMI 142 - PUNJAB AND HARYANA HIGH COURT ), the provisions of section 194C were not applicable. It is not disputed that the assessee had not assigned any of its contractual obligations to the transporters. It was a mere case of hiring the trucks from the market as per the requirements and not as per any contract. Appeal filed by the Department is dismissed.
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