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2016 (11) TMI 745 - AT - Income TaxTDS u/s 194C - non deduction of tds on lorry hire charges - Held that:- Assessee does not even have a contract to supply with his parties on a regular basis. It undertakes transportation of goods as and when a particular person requires them to be transported. When there is no regular contract, as in the case of Mythri Transport Corporation Vs. ACIT [2009 (1) TMI 337 - ITAT VISAKHAPATNAM ] the question of sub-contract does not arise on the facts of the case. On the facts of the case, we are of the opinion that the provisions of Section 194C are not applicable. Following the principles laid down by the above said decision, we are of the opinion that since the amount paid as ‘hire charges’ are not covered by the provisions of Section 194C, question of disallowance u/s. 40(a)(ia) does not arise. In view of that, assessee’s grounds are allowed
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