No disallowance for mistake in Transporters declaration details filed u/s 194C with Income Tax Authorities
February 5, 2018
Income Tax, ITAT, Judgments
No disallowance for mistake in Transporters declaration details filed u/s 194C with Income Tax Authorities. Deduction is allowable if all conditions were fulfilled – ITAT Prelude: Section 194C contains the provisions for deduction of tax at source on payments made to contractors. Sub section (6) provides an exception …