Mandatory Declaration of Number of Lorry u/s 194C (6) applicable prospectively from 1st June 2015 onwards: ITAT [Read Order]

Mandatory Declaration - Lorry - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that mandatory declaration of the number of lorry u/s 194C (6) is applicable prospectively from 1st June 2015 onwards. The appellant, Shesh Dhar Chaube runs a Proprietary business Gayatri Logistics. During assessment proceedings, the Assessing Officer disallowed an amount of Rs.3,37,10,410/- being 30% of the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader