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2012 (8) TMI 118 - AT - Income TaxAddition u/s 40(a)(ia) for non-deduction of tax at source from the payments made to truck owners - sub-letting of work to other truck owners. - Held that:- The assessee is one of the main contractors for transporting the products of party and in order to execute the assignment given by the company to the assessee, the assessee engaged his own truck as well as had hired trucks from other owners. The entire payment of transportation was made by the company to the assessee after deducting tax. This establishes that there is no nexus between the company and the owners of the truck engaged by the assessee. The company has deducted TDS for all the payments made to the assessee. Therefore, it is clearly established that the assessee is responsible for the entire transportation job assigned by the company to the assessee - nothing on record to show that the assessee had sub-let his work to other truck owners - in favour of assessee.
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