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2010 (12) TMI 807 - ITAT, KOLKATADisallowance u/s. 40(a)(ia) - Held that: submissions of the assesee that the goods were supplied by the suppliers at the factory of the assesee was not disputed by the revenue - As there was no contract between the assessee and the transporters provisions of section 194C of the I.T. Act are not applicable to the facts of this case and the liability to deduct tax on such payments could not be vested on the assessee - Decided in the favour of assessee
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