TMI BlogTDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% -...TDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% - assessee actually engaged not in the transportation business,but only facilitating or arranging transportation for various parties and he is a mere lorry booking agent - cannot be held as the “person responsible” for deduction of TDS - no disallowance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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