https://www.taxtmi.com/caselaws?id=333035 The appeal was allowed, and the additions made by the authorities under section 40(a)(ia) were deleted. The Tribunal held that the Assessee complied with section 194C(6) by furnishing PANs of transporters, rendering the disallowance unjustified. It clarified that sections 194C(6) and 194C(7) are independent, and non-compliance with 194C(7) does not affect immunity under 194C(6). The amendments by the Finance Act, 2009, confirmed that TDS provisions apply to both contractors and sub-contractors upon PAN submission. en-us Fri, 09 Sep 2016 00:00:00 +0530 Fri, 26 Jun 2026 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333035 The appeal was allowed, and the additions made by the authorities under section 40(a)(ia) were deleted. The Tribunal held that the Assessee complied with section 194C(6) by furnishing PANs of transporters, rendering the disallowance unjustified. It clarified that sections 194C(6) and 194C(7) are independent, and non-compliance with 194C(7) does not affect immunity under 194C(6). The amendments by the Finance Act, 2009, confirmed that TDS provisions apply to both contractors and sub-contractors upon PAN submission. Case-Laws Income Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333035