Sec 194C – Chennupati Kutumbavathi vs. DCIT [2017] 83 taxmann.com 97 (Visakhapatnam – Trib.) Where assessee a transporter, having entered into an agreement with Co ‘ITC’ for transport of goods, hired lorries from various parties and deployed same at disposal of Co. ‘ITC’ on payment of hire charges, since total responsibility/risk of transporting goods…

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