No Section 194C TDS on Hire Charges if not satisfies threshold limit of Rs. 20000

ACIT Vs Late D. Mahendran (ITAT Hyderabad) The AO disallowed hire charges for non-deduction of tax u/s 40(a)(ia) of the I.T.Act, with an observation that the appellant has not brought on record any supporting evidence that he had hired lorries and trucks in the manner the public hire an auto or a taxi on the road. The AO further observed that the appellant did not produce supporting proof, but each of the truck was hired in a casual manner. The contention of the AR of the appellant was that the appellant doing the transport business for transportation of goods as and when a particular company ...