The Tribunal held that the assessee did not have any sub-contract and he was hiring trucks from the open market on individual and need basis. The assessee had filed Truck numbers of different trucks owned by different Truck owners. The payments had not been made to any subcontractor. Payment to individual not exceeding prescribed limit the assessee is not liable to deduct tax at source.  Disallowance is not justified.  (AY.  2007-08)