https://www.taxtmi.com/caselaws?id=785887 Accounting fees paid fell below the payable-threshold for TDS under the law governing professional payments, so no TDS liability arose on those sums. For contractor payments under the transport category, the contractor goods carriage exemption applies where the transporter claims ownership of ten or fewer vehicles and furnishes a declaration with PAN, and that exemption was treated as applicable to the relevant year so no TDS was required; the assessing officer is directed to verify PANs and Form 26Q filings and delete resulting additions if records match. Reopening under the limitation extension (TOLA) was held valid for the assessment year. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785887 Accounting fees paid fell below the payable-threshold for TDS under the law governing professional payments, so no TDS liability arose on those sums. For contractor payments under the transport category, the contractor goods carriage exemption applies where the transporter claims ownership of ten or fewer vehicles and furnishes a declaration with PAN, and that exemption was treated as applicable to the relevant year so no TDS was required; the assessing officer is directed to verify PANs and Form 26Q filings and delete resulting additions if records match. Reopening under the limitation extension (TOLA) was held valid for the assessment year. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785887