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2017 (1) TMI 45 - AT - Income TaxTDS u/s 194C - Disallowance of vehicle hire charges - non deduction of tds - Held that:- Since the payments are below ₹ 20,000/- limit and it is not contravening any provision of section 194C, there is no obligation on the part of the assessee to acquire the details of PAN or registration certificate from the temporary transporters, we are inclined to allow the ground raised by the assessee and delete the disallowance made by the AO towards vehicle hire charges. Disallowance u/s 40a(ia) - non deduction of tds on interest on car loan - Held that:- Even though, AR submitted that it is EMI payment and hire charges as per hire purchase agreement but no document was filed before us nor before the revenue authorities. Accordingly, the grounds raised are rejected. Disallowance of cash payment for maintenance expenses - Held that:- No doubt the bills/vouchers are self made or not authorized bills and we agree with the assessee that in this line of business for such repairs, no proper bills are made. But, assessee can insist for proper bills or resorting to do the service from the registered dealers. In our view, the action of the AO/CIT(A) is proper. Hence, the ground raised by the assessee is dismissed.
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