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2012 (5) TMI 285 - AT - Income TaxDisallowance on account of non deduction of TDS u/s 40(a)(ia) - loading and unloading charges - sub contractors - Circular No. 715 - Job work - outsourcing - reimbursement - held that:- Except for the observation of the AO that the business of the assessee is continuous, nowhere has the AO proved that the assessee had bound himself in contracts with outsourced third parties. We are in complete agreement with the submissions of the AR that at best the business done by the assessee for whom he hires trucks/lorries/containers would amount to job work because whatever he receives from his customers are paid to the out sourced lorry owners, that too on his own risks and perils and also where the out sourced transporters are not binding the assessee’s customers. - Decided in favor of assessee.
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