Assessee Not Penalized for Missing TDS Details if PAN Received from Payee u/s 194C of Income Tax Act.

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....TDS liability on freight expenses u/s 194C - once the assessee is in receipt of PAN and has not deducted TDS, it has complied with the first statutory obligation cast upon him and the assessee cannot be penalized for non-deduction of TDS, merely because of non furnishing of prescribed information to the revenue Authorities.....