https://www.taxtmi.com/highlights?id=57565 TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall out of and consequent of the first statutory obligation to not deduct TDS on receipt of PAN - merely because there is non-compliance on part of the assessee to furnish the prescribed information to the Revenue authorities, the same cannot lead to a conclusion that the assessee has not complied with the first statutory obligation. - AT en-us Mon, 12 Apr 2021 14:54:02 +0530 Mon, 12 Apr 2021 14:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57565 TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall out of and consequent of the first statutory obligation to not deduct TDS on receipt of PAN - merely because there is non-compliance on part of the assessee to furnish the prescribed information to the Revenue authorities, the same cannot lead to a conclusion that the assessee has not complied with the first statutory obligation. - AT Highlights Income Tax Mon, 12 Apr 2021 14:54:02 +0530 https://www.taxtmi.com/highlights?id=57565