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2013 (11) TMI 1644 - AT - Income TaxTDS u/s 194C - Addition made u/s 40(a)(ia) - payment incurred out of transport charges - assessee huf - Held that:- The assessee in the instant case, a HUF and according to clause (k) to section 194C(1) introduced by Finance Act 2007 is applicable to the individual and HUF which states that there is a requirement of deduction of TDS w.e.f 01.06.2007. The specific amendment bringing HUF within the provision of section 194C (1) is made only from the said date and this implies that HUF are excluded from section 194C before 01.06.2007 and the same is not applicable in the case of the assessee during the year under consideration i.e. 2005-06. Secondly, the ITAT in the case of Nasib Singh (2012 (4) TMI 396 - ITAT CUTTACK) has held that where an assessee who is in the business of transportation engages his own trucks and the trucks owned by the others, provisions of section 194C (1) as to the requirement of deducting tax at source would not apply in respect of payments made to the truck owners whose trucks the assessee has engaged. The said proposition is supported by the decision of the ITAT in the case of Mythri Transport Corporation (2009 (1) TMI 337 - ITAT VISAKHAPATNAM ). In the instant case also the facts are similar to that of the said decision of the ITAT in the case of Mythri Transport Corporation. In view of the fact that the Ld.CIT(A) has correctly relied on the decisions while deleting the disallowance/addition made by the AO, we do not find any justifiable reason to interfere with the impugned decision of the Ld.CIT(A) and therefore the same is upheld. - Decided against revenue
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