https://www.taxtmi.com/caselaws?id=379370 The Tribunal upheld the CIT(A)'s decision to partly delete the addition made by the AO under section 40(a)(ia) of the Income Tax Act. The Tribunal emphasized that furnishing PAN suffices for TDS exemption under section 194C(6) and non-compliance with section 194C(7) does not automatically trigger disallowance. The appeal by the Revenue was dismissed, and the judgment was pronounced on April 26, 2019. en-us Fri, 26 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379370 The Tribunal upheld the CIT(A)'s decision to partly delete the addition made by the AO under section 40(a)(ia) of the Income Tax Act. The Tribunal emphasized that furnishing PAN suffices for TDS exemption under section 194C(6) and non-compliance with section 194C(7) does not automatically trigger disallowance. The appeal by the Revenue was dismissed, and the judgment was pronounced on April 26, 2019. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379370