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2018 (4) TMI 258 - AT - Income TaxTDS u/s 194C - Disallowance u/s 40(a)(ia) - payment was made to CONCOR, a company which is engaged in the carriage of goods payment was made to CONCOR, a company which is engaged in the carriage of goods - Held that:- The impugned payment does not attract the TDS u/s 194C of the Act and no disallowance is called for u/s 40(a)(ia) of the act. See Ras Polybuild Product Pvt. Ltd. Vs. DCIT [2017 (1) TMI 325 - ITAT HYDERABAD]. Hence the order of the CIT(A) is upheld and the appeal of the revenue is dismissed.
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