2018 (2) TMI 1337

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..... n dispute that the CBDT notified the form only on 15.10.2010 which is admittedly applicable for the quarterly statement due on 15.10.2010 and not before that. CIT(Appeals) has rightly deleted the addition, hence, this Tribunal do not find any reason to interfere with the order of the lower authority.- Decided against revenue. - ITA No. 91/Mds/2017 - - - Dated:- 25-1-2018 - Shri N.R.S. Ganesan, .....

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..... to the contractor for plying, hiring or leasing goods carriages, wherever the contractor owns ten or more goods carriages at any time during the previous year and also files declaration to that effect alongwith his Permanent Account Number. Referring to Section 194C(7) of the Act, the Jr. Standing Counsel submitted that the person responsible for paying or crediting the amount to the person refer .....

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..... deleted the addition. 4. We have considered the rival submissions on either side and perused the relevant material available on record. Section 194C(7) of the Act requires that the assessee has to furnish information in the prescribed form. It is not in dispute that the CBDT notified the form only on 15.10.2010 which is admittedly applicable for the quarterly statement due on 15.10.2010 and not .....

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