Tax Disallowance u/s 40(a)(ia) for TDS on Transport Payments Sent Back for Verification of PAN Submission.

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....TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of transporters before the competent authority as prescribed in section 194C(7) which also requires factual verification. - Matter restored before AO....