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2023 (9) TMI 29 - ITAT MUMBAINon deduction u/s 194C - non deduction of TDS on payment to transport operators - assessee contended that as the PAN of the transport company has been furnished, the assessee was on the belief that TDS was not to be deducted for the payments and relied on the provision of section 194C(6) - A.O. disregarded the submission of the assessee for the reason that para 49.3 of the explanatory Circular for Finance (No.2) Act, 2009 has amended to exempt from deducting TDS but subject to the condition that the deductors will be required to furnish the PAN details of the operators to the department in the prescribed format as per the conditions laid down u/s. 194C(7) and the assessee has failed to furnish the relevant details in the prescribed form to the concerned authority, thereby failing to comply with the provisions of section 194C(7) - HELD THAT:- As assessee has already deducted and paid the said TDS amount and the revised return filed by the assessee was not considered by the lower authorities. We, therefore, direct the A.O. to allow the claim of the assessee after due verification of the facts of the payment made by the assessee. Ground raised by the assessee is allowed.
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