https://www.taxtmi.com/caselaws?id=362682 The ITAT upheld the CIT(A)'s decision to delete the disallowance of freight and transport expenses for AY 2013-14 and AY 2014-15. It was held that the assessee's compliance with Section 194C(6) in providing PAN details of transporters negated the need for TDS deduction under Section 194C, thus avoiding disallowance under Section 40(a)(ia). The tribunal emphasized the independence of Sections 194C(6) and 194C(7) in the context of disallowance. en-us Thu, 28 Jun 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362682 The ITAT upheld the CIT(A)'s decision to delete the disallowance of freight and transport expenses for AY 2013-14 and AY 2014-15. It was held that the assessee's compliance with Section 194C(6) in providing PAN details of transporters negated the need for TDS deduction under Section 194C, thus avoiding disallowance under Section 40(a)(ia). The tribunal emphasized the independence of Sections 194C(6) and 194C(7) in the context of disallowance. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362682