Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]

Mere non-compliance to furnish transportation - Section 194C(6) - Disallowance Section 40(a)(ia) - ITAT - TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that mere non-compliance to furnish transportation details could not be said to be the non-compliance of Section 194C(6) of the Income Tax Act, 1961 for making disallowance under Section 40(a)(ia) of the Act. The assessee, Chandigarh Freight Carrier was a transport company operator and…

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