In absence of contract between assessee & transporters, Section 194C TDS not applicable

Hanifbhai Hajimohammed Pinepalwala Vs ITO (ITAT Ahmedabad) Section 194C requires the assessee to deduct the TDS on the expenses incurred in pursuance to the contract. Now, the controversy arises whether the transportation expenses incurred by the assessee are in pursuance to the contract as envisaged under the provisions of section 194C of the Act. In the case on hand, on perusal of the truck numbers to whom the assessee has made payment for the transportation expenses, we find that all of those numbers are registered with the state of Kerala from where the assessee is transporting the goods. ...