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2016 (10) TMI 322 - AT - Income TaxTDS u/s 194C - non deduction of tds on transportation charges - disallowance u/s 40(a)(ia) - Held that:- The issue is squarely covered by the decision of coordinate bench of this Tribunal, in the case of Mythri Transport Corporation vs. ACI [2009 (1) TMI 337 - ITAT VISAKHAPATNAM] wherein under similar circumstances, held that hiring of trucks and lorries cannot be called to be the work as per the definition given in explanation 3 to section 194C of the Act and consequently the assessee is not liable for deduction of TDS on payment to lorry/truck owners as per the provisions of section 194C of the Act. - Decided in favour of assessee
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