Tribunal held that the assessee had submitted the permanent account number and addresses of the transporters before the Assessing Officer and thus complied with the provisions of S.194C(6) hence no disallowance can be made. (AY. 2012-13)
Fine Blanking Pvt. Ltd. v. DCIT (2019) 70 ITR 400 (Bang.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Payments to transporters-Permanent Account Number and addresses of transporters before the Assessing Officer-Provision of S.194C(6) is complied with–No disallowance can be made. [S. 194C(6)]