Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1018 - PUNJAB AND HARYANA HIGH COURTTDS - There was no written or oral agreement - The assessee hired trucks for its business and made payment for transportation - Held that:- As there is no material to show that payments to a single transporter or GR issued by single transporter exceeded Rs.50,000/- in aggregate in the financial year - As held by the Tribunal individual payments did not exceed Rs. 20,000/- and total payment during the financial year did not exceed Rs. 50,000/- by a transporter, in which case, Section 194C of the Act will not apply - The appeal is dismissed
|