S. 194C No TDS on Transport Charges in absence of Agreement with Transporter

There is no contract between the assessee and the transporter and the section 194C is applicable to work contract. The learned CIT(A) has found that in the instant case the clearing and forwarding contractor appoints for transportation of goods, and hence the only responsibility of the assessee was to make payment on receipts of goods. Admittedly, the assessee is engaged in purchase of yarn and trading thereon, and receive the goods from transporters, through clearing and forwarding agents. The AO has made the impugned a

Please become a Premium member. If you are already a Premium member, login here to access the full content.