TDS u/s. 194C on payments to agents of truck-owners?

IN THE ITAT KOLKATA BENCH ‘A’ Lokesh Duggal versus Income Tax Officer, Ward 35(3), Kolkata IT Appeal No. 1628 (Kol.) of 2009 [Assessment year 2006-07] July 31, 2012 ORDER Pramod Kumar, Accountant Member The short issue that we are required to adjudicate in this appeal is whether or not the learned CIT(A) was justified in sustaining the disallowance of Rs 67,21,665 under section 40(a)(ia) r.w.s. 194 C of the Income Tax Act, 1961. The assessment year involved is 2006-07 and the impugned CIT(A)’s order dated 24th July 2009 was passed in the matter of assessment ...