There is a problem in arriving at the conclusion of section 194C(6). As per section 194C(6) any amount paid or credited to a contractor involved in the business of PLYING,HIRING OR LEASING GOODS CARRIAGES are not liable for TDS deduction.The problem is :
1)The words PLYING,HIRING OR LEASING are not defined.
2)Whether the exemption is available for plying,hiring or leasing of WHOLE TRUCK OF A TRANSPORTER OR availing service of a contractor where he comes pick up goods in already loaded truck & gives a door to door transportation services like a courier.
I would be highly & greatly obliged if you clarify the above problem.
Please give logical reply.
You can also mail your reply at my email id vishalagarwal1991@gmail.com
26 April 2012
Whenever terms are not defined we have to consider the general and common meaning of the term. . The phrase "during the course of business of....." covers a wider sense, so we may include payments for allied activities also. .
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