2013 (6) TMI 757

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..... der of the learned Tribunal, in relation to assessment year 2006-2007, on the following suggested questions of law: i. In the facts and circumstances of the case, whether the Hon ble Tribunal (ITAT) is correct in law in upholding the orders of the learned Commissioner of Income Tax (Appeals) in deleting the disallowance made by the Assessing Officer under Section 40(a)(ia) of the Income Tax Ac .....

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..... ection 194C(1) of the Act shall not apply, when the respondent assessee merely hired lorries which do not fall in the category of carrying out any work under the said provisions? In this case, the learned Tribunal factually found that the assessee had engaged certain lorry owners from open market for execution of the contract undertaken by it for transportation of goods. The revenue wante .....

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