https://www.taxtmi.com/caselaws?id=335599 The Tribunal upheld the CIT(A)'s decision to delete the demand raised by the AO under sections 201/201(1A) of the Act. The CIT(A) justified the deletion based on the erroneous interpretation of section 194C(6) by the AO, emphasizing that the exemption from TDS applies if the transport operator furnishes their PAN. The Tribunal found no errors in the CIT(A)'s order, dismissing the Revenue's appeals. en-us Wed, 23 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 14:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335599 The Tribunal upheld the CIT(A)'s decision to delete the demand raised by the AO under sections 201/201(1A) of the Act. The CIT(A) justified the deletion based on the erroneous interpretation of section 194C(6) by the AO, emphasizing that the exemption from TDS applies if the transport operator furnishes their PAN. The Tribunal found no errors in the CIT(A)'s order, dismissing the Revenue's appeals. Case-Laws Income Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335599