https://www.taxtmi.com/caselaws?id=170783 The tribunal allowed the appeal of the assessee in a case involving disallowance of lorry hire payment and interest payment for non-deduction of TDS. The tribunal emphasized the importance of submitting Form 15J along with Form 15I for TDS compliance. It held that failure to furnish Form 15J was the only default, and non-submission of Form 15I/15J does not make section 194C applicable. The tribunal deleted the disallowances, highlighting the necessity of adhering to TDS requirements by providing the required forms and declarations as per the Income Tax Act. en-us Thu, 11 Aug 2011 00:00:00 +0530 Tue, 10 Oct 2017 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170783 The tribunal allowed the appeal of the assessee in a case involving disallowance of lorry hire payment and interest payment for non-deduction of TDS. The tribunal emphasized the importance of submitting Form 15J along with Form 15I for TDS compliance. It held that failure to furnish Form 15J was the only default, and non-submission of Form 15I/15J does not make section 194C applicable. The tribunal deleted the disallowances, highlighting the necessity of adhering to TDS requirements by providing the required forms and declarations as per the Income Tax Act. Case-Laws Income Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170783