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TMI Blog2014 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 /AHD/2009 - - - Dated:- 7-2-2014 - Shri G. C. Gupta And Shri Anil Chaturvedi, A.M.,JJ. For the Appellant : Shri Sakar Sharma A.R. For the Respondent : Shri K.C. Mathews Sr. D.R. ORDER Per Shri Anil Chaturvedi,A.M. 1. This appeal is filed by the Assessee against the order of CIT(A)-V, Surat dated 31.03.2009 for A.Y. 2006-07. 2. The relevant facts as culled out from the material on record are as under. 3. Assessee is a firm engaged in the business of dyeing, printing and finishing of cloths on job work basis. Assessee filed its return of income for AY 2006-07 on 30.12.2006 declaring total income of Rs 3,48,305/-. The case was selected for scrutiny and thereafter the assessment was framed u/s 143(3) vide order dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly engagement of the vehicles as and when the need arises, his commission is due and the same has been paid after deducting tax which is perfectly legal. There is no written contract with Ankesh Co. also. Therefore the actual work of transportation is done by the two transporters and collection of freight expenses has been done by the truck drivers instead of consolidated monthly or annually raised bills. The facts of different truck drivers, vehicles, their registration nos. dates, modes of payment and quantum of payment (less or more than 20,000/-) are all irrelevant. Transportation is the service and freight is the payment for availing this service. This is an implicit contract. Thus service actually has been discharged by numerous tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for transportation of coal. Ankesh Co was paid fixed commission on per truck basis and on which Assessee deducted TDS u/s 194H before making the payment of commission. The freight charges that has been debited in the books of assessee were paid directly to the truck drivers/owners at the time of delivery of coal. The Ld A.R. further submitted that the Assessee was not having any contract with the truck owners/drivers and therefore Assessee was not required to deduct TDS. He further submitted that each payment to the transporter was less than Rs 20,000/- and the aggregate payment to them in the year also did not exceed Rs 50,000/- and on this ground also as per the provisions of s. 194C(5) of the Act the Assessee was not required to dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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