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2012 (8) TMI 187 - AT - Income TaxTDS – disallowance u/s 40(a) (ia) of the Income Tax Act on the ground that assessee failed to deduct the TDS while making payments to the transporters - AO’s opinion is that assessee has availed services of the truck drivers or transporters for carrying out the work of M/s. Jai Prakash Associates thus there exist sub contractor ship and the assessee should have deducted the tax – Held that:- Assessee has not assigned any sub contractor ship to any of the transporter. He has simply hired the trucks for carrying out his contract - payments have been made by M/s. Jai Prakash directly to those drivers such payment is to be construed as made to the assessee - AO is not justified in making disallowance u/s 40(a)(ia) of the Act on account of non deduction of TDS u/s 194C(2) of the Income Tax Act - disallowance deleted – In favor of assessee
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