CIT (A) up held the order of the Assessing Officer for failure to deduct tax at source on payment made to Truck owners. On appeal the Tribunal held that the assessee raised separate invoices on behalf of truck operator union and received the freight payment agreed between PIH (P) Ltd. and truck operator union and passed on this payment to the truck operator union as per the tripartite agreement to this limited extent of raising the invoices and subsequently making the payment, it also acted as an agent for the truck operator union/truck owners.  The Tribunal held that the assessee basically acted as an intermediary between PIH (P) Ltd. and truck operator union/truck owners. Accordingly the responsibility to deduct TDS from the payments made to the truck operator union is that of PIH (P) Ltd. and not that of the assessee. Accordingly tge  provisions of s. 194C are not attracted to the disbursal of freight payments made by the assessee to the truck operators union/truck owners. (AY.2016-17)