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2011 (4) TMI 781 - HC - Income TaxTax deduction at source u/s 194C - payment made by the firm to its partners on account of transportation charges for use of trucks owned by the partners - The revenue submits that since the firm and the partners were separate persons under the income tax law and had separate income, the firm was liable to deduct tax on payment made to its partners as sub contractors. - Held that:- in view of the decision in Commissioner of Income Tax Vs. United Rice Land Ltd. (2008 -TMI - 31176 - PUNJAB AND HARYANA HIGH COURT), the appeal is dismissed. - Decided in favor of assessee.
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