CENTRAL BOARD OF DIRECT TAXES versus COCHIN GOODS TRANSPORT ASSOCIATION
Tax deduction through tax paid to carry contractors but no work is limited to payments in connection with contracts for payment of income tax deductions for works contracts only transport services without the convenience of carrying and unloading goods. Any work done under section 194C (1) means any work in section (1) of section 194C means no work and contract of work shall not be contracted by the contractor. Source tax deduction at the rate of 2% from the amount deposited into the account. For the payment of Indian Income Tax Act, 1961, section 194c (11) (Bombay Goods Transport Association v. Central Board of Direct Taxes (1994) 210 ITR 136 (Boom) prohibited).
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