No TDs u/s. 194C if contract is for hiring of Lorries only and not for carriage of goods

IN THE ITAT COCHIN BENCH

Deputy Commissioner of Income-tax

Versus

Reez Karakkattil Raghavan

IT Appeal No. 312 (Coch.) of 2011

[Assessment year 2006-07]

NOVEMBER 16, 2012

ORDER

N.R.S. Ganesan, Judicial Member

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