Lorry Hire Charges Disallowed: No TDS Needed u/s 194C for Transport Business Without Sub-Contractor Payments.

TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) - assessee is in transport business and on need basis, he hires lorries from time-to-time - payments have not been made to the any sub-contractor, therefore, question of TDS does not arise. - AT .....

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