Threshold limit for TDS to be checked contract wise if assessee entered into separate contract with each transporter

INCOME TAX : Where assessee had not deducted TDS on freight payment made by it to track owners on ground that as it had sub-contracted its work of transportation to small truck owners, who did not employ more than two trucks at any time during year, no TDS deduction under section 194C was required on submission of Form 15-I by sub-contractors to assessee

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