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2018 (6) TMI 1509 - ITAT AHMEDABADTDS u/s 194C - Non-deduction of TDS on freight and transportation expenses - Furnishing of PAN by the transporters (GTA) - Held that:- Undisputedly assessee provided the PAN Number of the transporters to the A.O. before the completion of assessment proceedings and has therefore complied to the provision u/s. 194C(6) of the Act. Once the assessee make sufficient compliance to the provision of section 194C(6), requirement to deduct tax at source seizes on the part of assessee. Section 194C(7) of the Act merely cast a duty on the assessee to furnish particulars of persons referred in section 194C(6) of the Act to the prescribed authority. Respectfully following the decision of the Kolkata Tribunal in the case of Soma Rani Ghosh (2016 (10) TMI 55 - ITAT KOLKATA) and given fact and circumstances of the case are of the view that section 194C(6) and 194C(7) are independent of each other and cannot be read together to attract disallowance u/s. 40(a)(ia) of the Act r.w.s. 194C of the Act. In the given case as the compliance to the provision u/s. 194C(6) of the Act has been duly performed, no disallowance was called for u/s. 40(a)(ia) of the Act. - decided in favour of assessee
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