Revision u/s 263 - Non deduction of tds u/s 194C - transportation charges - Merely because there is no...

Revision u/s 263 - Non deduction of tds u/s 194C - transportation charges - Merely because there is no compliance on the part of the assessee to furnish the prescribed information to the Revenue authorities the same cannot lead to a conclusion that the assessee has not complied with the first statutory obligation i.e. to obtain PAN of the payees. - Revision order set aside - AT .....

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