Whether TDS is required to be deducted from the payments made to transportcontractors if it is not a composite contract including loading and unloading.That is whether we have to deduct TDS from the transportation paymentmade to made to a transport vehicle owner if no loading and unloading is attached with the contract. Ref:are- Bombay Goods Transport Association v. CBDT [1994] 76 Taxman 334/210 ITR 136 (Bom.),And Madras Bar Association v. CBDT [1995] 216 ITR 240 (Mad.)., Sethi Transport v. CBDT [1997] 226 ITR 274 (Ori.).
kindly clarify whether we can rely on the referred cases.
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