Section 194C TDS Applies: Appellant's Truck Hire for Goods Transport Makes Operator a Sub-Contractor Under Income Tax Act.

TDS u/s 194C - GTA - once a particular truck was engaged by the appellant on hire charges for carrying out the part of work undertaken by it (i.e., transportation of the goods of the company), the operator/owner of that truck became the sub-contractor and all the requirements of Section 194C came into operation. - SC .....

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