Held that wrong mentioning of section being typographical error deletion of addition is not justified. Disallowance is affirmed. Tribunal also held that Truck drivers and transport agencies are contractors the assesee is liable to deduct tax at source. However the assessee was granted an opportunity to produce Permanent Account Number. Matter was remanded. (AY.2011-12)
Dy. CIT v. G. N. Enterprises (2022)100 ITR 37 (SN)(Cuttack) (Trib)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Wrong mentioning of section-Disallowance is justified-Truck drivers and transport agencies-Contractors-Matter remanded to produce Permanent Account Number. [S. 194C(6), 194 I]