Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1007 - AT - Income TaxTDS u/s 194C - non deduction of TDS on hire charges paid - disallowance u/s 40(a)(ia) - Held that:- Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any work or sub contract as defined u/s 194C(2) of the Act. Consequently, hire charges paid for hiring the vehicles are not liable for TDS u/s 194C(2) of the Act. - Decided in favour of assessee
|