https://www.taxtmi.com/highlights?id=59814 TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is violation of provision of section 194C(7) of the act - AO has not taken any step to disprove the genuineness of the transportation expenses by not conducting any inquiry therefore simply for technical lapse u/s. 194C(7) it is not appropriate to disallow the claim of transportation expenses - Additions deleted - AT en-us Fri, 24 Sep 2021 12:43:08 +0530 Fri, 24 Sep 2021 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59814 TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is violation of provision of section 194C(7) of the act - AO has not taken any step to disprove the genuineness of the transportation expenses by not conducting any inquiry therefore simply for technical lapse u/s. 194C(7) it is not appropriate to disallow the claim of transportation expenses - Additions deleted - AT Highlights Income Tax Fri, 24 Sep 2021 12:43:08 +0530 https://www.taxtmi.com/highlights?id=59814