No TDs u/s. 194C if contract is for hiring of Lorries only and not for carriage of goods

IN THE ITAT COCHIN BENCH Deputy Commissioner of Income-tax Versus Reez Karakkattil Raghavan IT Appeal No. 312 (Coch.) of 2011 [Assessment year 2006-07] NOVEMBER 16, 2012 ORDER N.R.S. Ganesan, Judicial Member This appeal of the revenue is directed against the order of Commissioner of Income-tax(A)-II, Kochi dated 24-01-2011 and pertains to assessment year 2006-07. 2. Shri Anil Kumar, the ld. DR submitted that the taxpayer hired lorries for carrying goods and paid hire charges. However, the taxpayer has not deducted tax a required u/s 194C of the Act. According to the ld. DR, hi...