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of <h1>Supreme Court dismisses special leave petitions, upholds impugned order. Pending applications disposed.</h1> SC dismissed the special leave petitions, finding no grounds to interfere with the impugned order. Pending applications were disposed of. - TMI TDS u/s 194C - failure to deduct tds on payment to the transporters - HC has held [2017 (7) TMI 1153 - RAJASTHAN HIGH COURT] that, Section 194(c) read with 204(iii) will come into operation only on the payment made by assessee and as rightly discussed since payment is not made by the assessee if at all there is default the default is of Mangalam. Since the payment was not received, the same is required to be considered in the books of account since TDS is deducted by the Mangalam on behalf of assessee completely. Held that:- No ground to interfere with the impugned order. The special leave petitions are, accordingly, dismissed. - Decided in favour of assessee. The Supreme Court of India dismissed the special leave petitions as they found no grounds to interfere with the impugned order. Pending applications were also disposed of.
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