Begin typing your search above and press return to search.
![S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/500x300_2083784-operates-independently-itat-disallowance-transportation-charges-taxscan.webp "S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]")
S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that Sections 194C(6) and 194C(7) of the Income Tax Act, 1961 operate...
![No GST Exemption for School Bus Services Paid Directly By Parents: AAAR [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063707-gst-exemption-school-bus-services-school-bus-taxscan.webp "No GST Exemption for School Bus Services Paid Directly By Parents: AAAR [Read Order]")
![Service Tax should be Levied on Actual Transportation Charges not on Provision made for Transportation Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-should-be-Levied-on-Actual-Transportation-Charges-Provision-made-for-Transportation-Charges-CESTAT-TAXSCAN.png "Service Tax should be Levied on Actual Transportation Charges not on Provision made for Transportation Charges: CESTAT [Read Order]")
![Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Income-Tax-Transportation-Charges-Income-Tax-Return-ITAT-taxscan.jpg "Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]")
Ss. 194C(6) and 194C(7) are Independent Provisions and can’t be read together to attract Disallowance u/s 40(a)(ia): ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) while allowing a departmental appeal, ruled that Section 194C (6) and 194C (7) are independent of each other and cannot be read together...
![Ss. 194C(6) and 194C(7) are Independent Provisions and can’t be read together to attract Disallowance u/s 40(a)(ia): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/ITAT-Tax-Scan.jpg "Ss. 194C(6) and 194C(7) are Independent Provisions and can’t be read together to attract Disallowance u/s 40(a)(ia): ITAT [Read Order]")