S. 194C(2) No TDS on freight paid to lorry owners who merely placed the vehicles at assessee disposal & never involved themselves in work to be carried out by assessee for FCI

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 to the lorry owners and consequently, the provisions of section 40(a)(ia) of the Act were not applicabl...