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194 c meaning

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(Querist)
04 March 2012 is transporter & plying ,hiring & leasing goods carriag businessman have same meaning?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
04 March 2012 Yes.

.
However, care should be taken only while applying Section 44AE where the person must be a owner.
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