https://www.taxtmi.com/caselaws?id=297302 The Tribunal upheld the decision that payments to transporters should be aggregated for TDS under Section 194C, leading to disallowance under Section 40(a)(ia). The Tribunal also confirmed the levy of interest under Sections 234A and 234B, rejecting the argument for retrospective application of the amendment limiting disallowance to 30% of the expenditure. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 26 Aug 2021 21:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297302 The Tribunal upheld the decision that payments to transporters should be aggregated for TDS under Section 194C, leading to disallowance under Section 40(a)(ia). The Tribunal also confirmed the levy of interest under Sections 234A and 234B, rejecting the argument for retrospective application of the amendment limiting disallowance to 30% of the expenditure. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297302