TMI BlogTDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no...TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is violation of provision of section 194C(7) of the act - AO has not taken any step to disprove the genuineness of the transportation expenses by not conducting any inquiry therefore simply for technical lapse u/s. 194C(7) it is not appropriate to disallow the claim of transportation expenses - Additions deleted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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