Allowing the appeal of the assessee the Tribunal held that ; when supplier transported goods to assessee through their own transport agency, there was no contract between assessee and transporter. Accordingly the assessee is not liable to deduct tax at source .( AY.2006-07)
K.V. Satyanarayana Murthy. v. ITO (2018) 172 ITD 7 (Visakha) (Trib.)
S. 40(a)(ia): Amounts not deductible – Deduction at source – Supplier transported goods to assessee through their own transport agency-there was no contract between assessee and transporter- Not liable to deduct tax at source .[ S.194C]