Mere non furnishing transporters declaration u/s 194C(7) do not attract disallowance u/s 40(a)(ia)
May 1, 2023
Income Tax, ITAT
No furnishing transporters declaration u/s 194C(7) does not mean non compliance of section 194C(6) leading to disallowance u/s 40(a)(ia) – ITAT ABCAUS Case Law Citation:ABCAUS 3727 (2023) (05) ITAT Important Case Laws relied upon:Sunbeam Auto Ltd. 332 ITR 167 In the instant case, the assessee had challenged the …