Mohmed Shakil Mohmed Shafi Mutawalli v. (2022) 192 ITD 130 (Ahd.)(Trib.)

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Copies of PAN along with copies of invoices of transportation bill etc. was furnished-Disallowance cannot be made on technical ground. [S. 194C (7)]

Tribunal held that where assessee had furnished copies of PAN along with copies of invoices of transportation bill comprising complete address of transporter, phone no. and complete particulars of goods loaded through transportation and thereby led full evidences to establish genuineness of payment made for freight to transporters, same could not have been disallowed simply for technical lapse under section 194(7) of the Act.  (AY. 2012-13)