transporters declaration

  • Income Tax

Mere non furnishing transporters declaration u/s 194C(7) do not attract disallowance u/s 40(a)(ia)

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) -…

1 year ago
  • Income Tax

Liability of TDS u/s 194C(2) of Transporters for payments to trucks owners/operators. SC explains the Law

Liability of TDS u/s 194C(2) of Transporters for further payments to trucks owners/operators. Supreme Court explains the Law ABCAUS  Case…

4 years ago
  • Income Tax

Failure to comply u/s 194C(7) does not resurrect liability u/s 194C(6)

Failure to comply u/s 194C(7) does not resurrect liability u/s 194C(6),  Section 194C(7) and section 194C(6) are independent to each…

5 years ago
  • Income Tax

False declaration of trucks by transporter-assessee cannot be held guilty for non deduction of TDS

False declaration of trucks by transporter-assessee cannot be held guilty for non deduction of TDS u/s 194C as his liability…

5 years ago
  • Income Tax

No disallowance for mistake in Transporters declaration details filed u/s 194C with Income Tax Authorities

No disallowance for mistake in Transporters declaration details filed u/s 194C with Income Tax Authorities. Deduction is allowable if all…

6 years ago