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2014 (11) TMI 1058 - BOMBAY HIGH COURTTDS u/s 194C - disallowance u/s 40(a)(ia) - non tds on freight charges - Held that:- As the risk and responsibility for carrying out the contract work was solely that of the Assessee. There is no material to suggest that there was any contract or subcontract, whether written or oral with the outside tanker owners and the Assessee. It is in these circumstances and when these out side tanker owners do not have any responsibility or liability towards the Bharat Petroleum Corporation Ltd. or other principals then, in the absence of any privity, the obligation to deduct the tax at source was not that of the Assessee - Decided in favour of assessee
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