No TDS on mere facilitating transportation of goods by hiring lorries

I.T.O. Vs Bajaj Roadways (ITAT Kolkata) Assessee had merely hired the lorries and there was no contract between assessee and the concerned payees, i.e., truck owners. Since the assessee did not delegate its liability of transportation of goods to the truck owners by way of any contract or sub-contract, therefore, the payments made by the assessee to the truck owners for carriage of goods did not fulfill the condition of “carrying out any work in pursuance of a contract” in terms of section 194C. Thus, the assessee was not liable to deduct tax at source in respect of the lorry charg...