TDS not deductible on freight chargers shown separately in Goods Purchase Bill

CIT Vs. Bhagwati Steels -(Punjab & Haryana HC)- In the instant case, it was held that the payment of freight charges by the assessee to the truck drivers was based on individual GRs which represented individual and separate contracts and there was no single contract for carriage or transportation of goods referred to between assessee and the impugned parties which would make the assessee liable for deduction of tax at source under section 194C of the Act. It is evident that the expenses of freight incurred by M/s Tata Steel, which have been shown separately in the invoices raised on the a...