https://www.taxtmi.com/caselaws?id=429940 The Tribunal held that the assessee's non-deduction of TDS on carting expenses was justified as PAN details were eventually provided, complying with Section 194C(6). Therefore, the addition made by the Assessing Officer was deemed unjustified. The Revenue's appeal was dismissed, and the CIT(A)'s decision was upheld. The Cross Objection by the assessee was also dismissed as academic and infructuous. en-us Mon, 17 Oct 2022 00:00:00 +0530 Mon, 07 Nov 2022 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429940 The Tribunal held that the assessee's non-deduction of TDS on carting expenses was justified as PAN details were eventually provided, complying with Section 194C(6). Therefore, the addition made by the Assessing Officer was deemed unjustified. The Revenue's appeal was dismissed, and the CIT(A)'s decision was upheld. The Cross Objection by the assessee was also dismissed as academic and infructuous. Case-Laws Income Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429940