https://www.taxtmi.com/caselaws?id=376612 The Tribunal partially allowed the appeal by the assessee. The disallowance of Rs. 39,81,198 claimed as deduction for 'current repairs' was remanded to the AO for fresh consideration. However, the disallowance of Rs. 71,76,751 under section 40(a)(ia) for non-deduction of tax at source on payments to transporters was deleted based on compliance with section 194C(6). en-us Fri, 15 Feb 2019 00:00:00 +0530 Wed, 13 Mar 2019 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376612 The Tribunal partially allowed the appeal by the assessee. The disallowance of Rs. 39,81,198 claimed as deduction for 'current repairs' was remanded to the AO for fresh consideration. However, the disallowance of Rs. 71,76,751 under section 40(a)(ia) for non-deduction of tax at source on payments to transporters was deleted based on compliance with section 194C(6). Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376612