This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No TDs u/s. 194C if contract is for hiring of Lorries only and not for carriage of goods
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax Vs Reez Karakkattil Raghavan (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Cochin
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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
This appeal of the revenue is directed against the order of Commissioner of Income-tax(A)-II, Kochi dated 24-01-2011 and pertains to assessment year 2006-07.
2. Shri Anil Kumar, the ld. DR submitted that the taxpayer hired lorries for carrying goods and paid hire charges. However, the taxpayer has not deducted tax a required u/s 194C of the Act. According to the ld. DR, hiring of lorry for...
