Freight Charges Disallowance: Payee Must Submit Details Timely; TDS Requirement u/s 194C Still Stands.

Freight charges - disallwance u/s 40(a)(ia) - The requirement of payee to furnish details to the income tax authority in the prescribed form within prescribed time would arise later and any infraction in such a requirement would not make the requirement of TDS u/s 194C - AT .....

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