INCOME-TAX OFFICER, WD-3(1), ASANSOL. VERSUS M/s MGB TRANSPORT - Income Tax - ITAT KOLKATA - Tri - Nature of agreement between assessee and dumper owners, a contractual or not - Disallowance u/s 40(a)(ia) of the Income Tax Act - Assessee has paid Dumper hire charges amounting to Rs.36,37,815/- to ten different parties - No TDS has been deducted on these payments, though these were contractual/sub-contractual payment in nature under section 194C of the Act Held that - Reliance has been placed u................................... Income Tax - Case Laws
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