https://www.taxtmi.com/caselaws?id=394117 The Tribunal allowed the appeal, overturning the disallowance of freight charges under section 40(a)(ia) for failure to deduct tax at source. The decision was based on the sufficiency of PAN details provided by the payee-transporters, granting TDS immunity as per pre-amendment provisions of section 194C(6). The Tribunal found the disallowance unsustainable and ruled in favor of the assessee, setting aside the AO's decision. en-us Wed, 26 Feb 2020 00:00:00 +0530 Wed, 01 Apr 2020 15:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394117 The Tribunal allowed the appeal, overturning the disallowance of freight charges under section 40(a)(ia) for failure to deduct tax at source. The decision was based on the sufficiency of PAN details provided by the payee-transporters, granting TDS immunity as per pre-amendment provisions of section 194C(6). The Tribunal found the disallowance unsustainable and ruled in favor of the assessee, setting aside the AO's decision. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394117