Case Law Details
Case Name : ITO Vs. Vijay Bharat Roadlines Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Delhi
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Assessee not liable to deduct TDS u/s. section 194C(2) on payment of freight charges made to lorry owners who merely placed the vehicles at the disposal of the assessee and never involved themselves in the work to be carried out by the assessee for FCI
ITO Vs. Vijay Bharat Roadlines Pvt. Ltd. (ITAT Delhi) –Whether the assessee was not liable to deduct tax at source as per the provisions of section 194C(2) of the Act , for the payment of freight charges amounting to 1,32,58,651/- made t
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