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2013 (10) TMI 1229 - HIMACHAL PRADESH HIGH COURTTDS to be deducted u/s 194C - payment to contractor during the course of business of plying, hiring or leasing goods carriages in the event the contractor furnishes his Permanent Account Number - The Income Tax Officer (TDS) relying on Section 44AE, in particular second explanation there-under, has held that the petitioner, in law, will have to be treated as owner and was, therefore, liable to set apart the requisite amount as has been demanded in terms of order dated 28th March, 2013. – Held that:- Since the demand is in respect of subsequent period after 1st October, 2009, prima-facie, there can be no difficulty in accepting the stand of the petitioner that the petitioner was bound by the provisions of Section 194C(6) of the Act. Reliance, placed by the department on Section 44AE, seems to be inapposite as that provision is independent provision and moreso the non-obstante clause is with reference to Sections 28 to 43C and not 194C(6) of the Act as such - Section 194C(6) is an independent provision which was binding on the petitioner and prohibition from deducting the amount from the account of the contractor
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