Applicability of TDS U/s. 194C on Payment made to truck owners

ITO Vs Shri Anil Kumar Nevatia (ITAT Kolkata)

The ld. DR vehemently argued that the assessee had used the same truck numbers for transporting its goods and hence explanation of the assessee that payments were made only to the truck drivers and that no oral or written contract was entered into with the truck owners could not be believed and not substantiated with any evidence. The ld. AR on the other hand reiterated his submissions before the lower authorities. He specifically drew our attention to the details of various payments made to truck drivers which are enclosed at para 4(a)

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