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2017 (2) TMI 579 - KARNATAKA HIGH COURTTDS u/s 194C - whether the assessee is not required to deduct the tax if the sub-contractors produces the necessary declaration in the prescribed Form and the sub-contractor does not own more than two goods carriages during the previous year? - - Held that:- Admittedly, the sub-contractors in the present case did not own more than two goods carriages during the previous year. Thus, the assessee was not required to deduct the tax at source. Merely because the Form No.15J was not filed before the concerned Authority, that too due to human mistake, the disallowance could not be denied to the assessee. The present case is clearly covered by the decision of the High Court of Gujarat in the case of Gurvinder Transport (2013 (7) TMI 141 - GUJARAT HIGH COURT )
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