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CIT v. Bhagwati Steels {PLIniaIJ & Haryana HC)

TDS not deductible on freight Chargers Shown separately in Goods Purchase Bill CIT v. Bhagwati Steels {PLIniaIJ & Haryana HC) In the instant case. it was helcl that the payment ef freight charges hy the assessee to the truck drivers was based en incliviclual GRs 1which represented incliviclual ancl separate contracts and there was no single eentraet fer carriage er transportation ef geecle referred to between assessee and the impugnecl parties `which would make the assessee liable for deduction of tax at source under section 194C of the Act. It is evident that the expenses cffreight incurred by Mis Tata Steel, which have been shcwn separatelyr in the invoices raised cn the assessee, cannct be construed tc infer that the assesses has paid any amcunt for transportation cf gccds separately than the ccst cf the gcccls purchased by it. Ostensibly, in such circumstances, there would nct arise any necessity of deduction of tax at source on the freight amount separately shown in the Inv