Held that in respect of transport charges when the assessee has filed copies PAN along with copies of invoices were furnished, disallowance is not justified merely for technical laps u/s 194(7) of the Act. (dt. 16-9-2021) (AY. 2012-13)
Mohammed Shakil Mohamed Shafi Mutawalli v. ITO (2021) 132 taxmann.com 119 / (2022) 192 ITD 130 (Ahd.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Transport charges-Copies of PAN along with copies of invoices were furnished-Disallowance is not justified merely for technical laps u/s. 194 (7) of the Act. [S. 194(7), 194C]