https://www.taxtmi.com/highlights?id=40381 TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of transporters before the competent authority as prescribed in section 194C(7) which also requires factual verification. - Matter restored before AO en-us Mon, 16 Jul 2018 13:19:14 +0530 Mon, 16 Jul 2018 13:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40381 TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of transporters before the competent authority as prescribed in section 194C(7) which also requires factual verification. - Matter restored before AO Highlights Income Tax Mon, 16 Jul 2018 13:19:14 +0530 https://www.taxtmi.com/highlights?id=40381