TDS u/s. 194C not applicable in absence of relation between assessee and transporters as contractor and sub-contractor

HIGH COURT OF GUJARAT Commissioner of Income-tax – I Versus Prashant H Shah Tax Appeal No. 1591 of 2011 October 9, 2012 ORDER Akil Kureshi, J. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal (hereinafter to be referred to as “the Tribunal”) dated 8th July 2011 raising following question for our consideration:- “Whether the Appellate Tribunal is right in law and on facts in deleting the addition on account of disallowance of payments u/s.40(a)(ia) of the Act?” 2. We are concerned with Assessment Year 2007-08. Issue a...