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2011 (1) TMI 62 - ITAT, DELHITDS - payment to Indian agents of foreign shipping lines for inland haulage of goods by railways - carriage of goods and passengers by any mode of transport other than by railways in the expression “work” for the purpose of tax deduction at source, section 194C - payment made for transportation of goods from Tughlakabad to Mumbai port by railways - transportation does not fall within the ambit of “work” - no obligation on the assessee to deduct tax at source u/s 194C - no disallowance can be made u/s 40(a)(ia) – Appeal allowed
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