https://www.taxtmi.com/highlights?id=56127 TDS u/s 194C - transportation charges paid during the year - The need to furnish declaration from the contractor’s being owners of less than 10 vehicles has been inserted by way of amendment which is effective from 01/06/2015. - The objection raised by Ld.CIT(A)/AO in this regard therefore does not hold any waters in eyes of law. Categorically assessee had provided PAN of 5/7 transporters, before Ld.AO. We therefore do not find any reason to uphold disallowance in respect of payments made to 5 transporters whose PAN were submitted by assessee. - AT en-us Wed, 30 Dec 2020 11:32:47 +0530 Wed, 30 Dec 2020 11:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56127 TDS u/s 194C - transportation charges paid during the year - The need to furnish declaration from the contractor’s being owners of less than 10 vehicles has been inserted by way of amendment which is effective from 01/06/2015. - The objection raised by Ld.CIT(A)/AO in this regard therefore does not hold any waters in eyes of law. Categorically assessee had provided PAN of 5/7 transporters, before Ld.AO. We therefore do not find any reason to uphold disallowance in respect of payments made to 5 transporters whose PAN were submitted by assessee. - AT Highlights Income Tax Wed, 30 Dec 2020 11:32:47 +0530 https://www.taxtmi.com/highlights?id=56127