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2012 (7) TMI 37 - AT - Income TaxValidity of re-opening of assessment – Held that:- Assessment orders passed in the regular assessment proceeding - no evidence to suggest that the Assessing Officer did examine about the applicability of the provisions of sec. 194C of the Act - no reason to presume that the impugned notices issued by the Assessing Officer u/s 148 of the Act are on account of change of opinion - order of Ld CIT(A) of reopening of assessment upheld Applicability of provisions of sec.40(a)(ia) on the freight charges paid on the lorries hired by the assessee – Held that:- Assessee has hired the trucks/lorries for transporting of the consignment booked by it under its own supervision and control with all responsibility and liabilities. Therefore, the hiring of truck and lorries cannot be called to be the work as per definition given in explanation 3 of section 194C of the Act and consequent thereto, the assessee is not liable for deduction of TDS on payment to lorry/truck owners as per section 194C of the Act - Assessee is not liable to deduct tax at source on the freight charges as per the provisions of sec. 194C of the Act – In favor of assessee
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