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2019 (1) TMI 959 - AT - Income TaxTDS u/s 194C - assessee has paid truck hire charges exceeding ₹ 50,000/- each to 26 persons aggregating ₹ 18,00,100/- without deducting TDS u/s 194C - existence of contract between assessee and client - Addition invoking the provisions of section 40(a)(ia) - Held that:- Assessing Officer simply brushed aside the submission of the assessee and held that the assessee was liable to deduct TDS u/s 194C of the Act - As find that the case of the assessee is squarely covered by the decision of Hon’ble Delhi High court in the case of Hardarshan Singh [2013 (1) TMI 314 - DELHI HIGH COURT] where it was held that the assessee was not liable to deduct TDS u/s 194C of the Act where it acted as a facilitator or intermediary between client and truck owner and that there was no privity of contract between assessee and client for carriage of goods. Therefore, set aside the orders of the lower authorities and delete the addition - Decided in favour of assessee.
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