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2018 (11) TMI 1483 - AT - Income TaxTDS u/s 194C - payment made to Transporters without deducting TDS - Held that:- As relying on Soma Rani Ghosh vs. DCIT [2016 (10) TMI 55 - ITAT KOLKATA] we uphold the plea of the assessee and delete the impugned disallowance as it is not even in dispute that when we read section 194C(6) independently, and not in conjunction with section 194C(7), there is no default in tax withholding obligations leading to disallowance under section 40(a)(ia). The disallowance thus stands deleted - Decided in favour of assessee.
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