TDS u/s 194C - payment to transporters - disallowance made u/s ...

Tax Disallowance u/s 40(a)(ia) for TDS on Transport Payments Sent Back for Verification of PAN Submission.

July 16, 2018

Case Laws Income Tax AT

TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of transporters before the competent authority as prescribed in section 194C(7) which also requires factual verification. - Matter restored before AO

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TDS u/s 194C - payment to transporters - disallowance made u/s ...

Tax Disallowance u/s 40(a)(ia) for TDS on Transport Payments Sent Back for Verification of PAN Submission.

July 16, 2018

Case Laws Income Tax AT

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