Sundry Creditors' PAN Requirement Disputed for 2014-15; Rule 115B Effective Only from January 2016.

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....Addition on account of Sundry Creditor merely for want of PAN of those sundry creditors - since the assessment year under consideration is 2014-15 therefore furnishing of PAN number is not mandatory as per Rule 115B of the Income Tax Rules, vide entry No. 18, which came into force with effect from 1stJanuary, 2016.....