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1. TDS u/s 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

2. TDS u/s 194C - genuineness of transactions and the payments made for booking/hiring truck - If the truck owners make wrong statement then the revenue authorities are...

3. TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of...

4. TDS u/s 194C - GTA - once a particular truck was engaged by the appellant on hire charges for carrying out the part of work undertaken by it (i.e., transportation of the...

5. Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought...

6. Disallowance u/s 194C - Trucks taken on hire - the payment made to the outside parties do not come or fall within the purview of section 194C - AT

7. TDS - when hiring of trucks and payment thereof was not in consequence upon any written or oral agreement, the natural outcome is that the provisions of section 194C,...

8. TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to...

9. Depreciation allowance at the rate of 30% for the vehicles given on hire denied - It was engaged in the business of hiring trucks and those trucks cannot be treated as...

10. TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall...

11. Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in...

12. Revision u/s 263 - non-deduction of TDS on freight - failure to furnish Form 26Q - A perusal of the file of the ld. Pr. CIT reveals an “Office Note” appended to the...

13. TDS u/s 194C on Freight - booking only net profit out of the transaction - trucks are hired from open market to provide GTA service and freight is being paid by the...

14. TDS - payment to truck owners without tax deduction - Assessee has obtained Form 15-I and filed during the course of assessment proceedings but only failed to file...

15. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...