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2017 (5) TMI 351 - AT - Income TaxTDS u/s 194C - disallowance made u/s.40(a)(ia) - non deduction of TDS on freight expenses - Held that:- CIT(A) has held that the assessee was not liable to deduct TDS from the freight payments as the assessee did not own any truck, which was necessary for transportation business. Thus, it remains undisputed fact that the assessee was deriving income only on commission basis as he does not own any trucks. Further, the CIT(A) observed that there was no liability of the assessee to deduct TDS from the payments made for transportation charges as Forms 15-I collected from the truck owners were filed with the office of the CIT, Raipur. No positive material was brought on record by the ld D.R. to controvert the above findings of the CIT(A). Hence, we do not find any good and justifiable reason to interfere with the order of the CIT(A) - Decided in favour of assessee.
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