Hiring of trucks without an arrangement for its sub-letting is an independent contract and not-sub-c

IT: Where assessee engaged in business of transport and hiring of trucks, made payment for truck hire charges without deducting tax at source, since it was not clear as to whether said payments were for transportation of goods in form of independent contract or it was made to sub-contractors as a part of back to back hiring arrangements, impugned disallowance made under section 40(a)(ia) was to be set aside and, matter was to be remanded back for disposal afresh