Tribunal held that there were separate goods receipts for every transportation sub-contracted by the assessee. Every goods receipt was therefore to be treated as a separate contract and with each such contract not exceeding the prescribed limit for tax deduction at source, there was no requirement of deducting tax at source. No disallowance can be made. AY. 2007-08)
Bal Krishan Sood v. ITO (2020) 84 ITR 307 (Chand.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Freight payment to Transporters-Each goods receipt below prescribed limit-Not liable to deduct tax at source. [S. 194C]