In the result the appeal of the assessee is allowed
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10
TDS. 2. The Learned CIT Appeals-II and the AO has failed to appreciate and or over looked. (i) That the payments made to the transporters are not in respect of a transport contract for carriage of goods. (ii) That the payment made are in respect of hire of transport” 3. Brief facts of the case limited to the issue