Tribunal held that in accordance with S. 194C(7) r.w.r. 31A(4)(vi) of the Rules, the assessee had filed the TDS return giving the details of payment made towards transporters on which TDS has not been made. Apart from the same as per S. 194C (6), no tax needs to be deducted at the time of making payments to the transporters, if the transporter furnished his PAN to the person making the payment. In this connection, PAN of the parties have been submitted before the AO and the assessee had duly submitted TDS returns giving the details of the payments made to transporters on which no TDS was deducted and a statement showing expenses not in the nature of transportation expenses. Therefore, even if there is a violation of S. 194C (7), disallowance u/s 40(a)(ia) does not arise if assessee had complied with S. 194C(6). In the instant case, the assessee had obtained PAN of the transporters and duly complied with S. 194C (6). Therefore, TDS was not required to be deducted by the assessee. Soma Rani Ghosh v. Dy. CIT Trib [2016] 74 taxmann.com 90 (Kol.) relied upon. (AY.2013-14)