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2020 (2) TMI 490 - HC - Income TaxTDS u/s 194C - payment of the freight charges to the truck owners - HELD THAT:- To our mind if the AO was not satisfied with the details furnished by the assessee then he should have required the assessee to furnish the details for the entire year. Moreover, we note that the AO in the remand proceeding has not pointed out any defect in the submission filed by the assessee. Accordingly, we note that the assessee was merely acting as an agent. Accordingly, the assessee is not liable to deduct the TDS on the payment made to the truck owners. Tribunal also took support of one of its judgment in the case of ITO Vs. Andhra Roadways [2015 (7) TMI 1317 - ITAT AHMEDABAD] . Ultimately, the Tribunal reached to the conclusion that the assessee has duly complied with the provisions of Section 194C of the Act by collecting the requisite 15-I Form and therefore, the assessee was not liable to deduct the TDS, on payment made to the transporters. We are convinced to the line of reasoning, assigned by the Tribunal. None of the two questions, as proposed by the Revenue, could be termed as the substantial questions of law. - Decided against revenue
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