No TDS default on deducting tax as per Sec. 197 certificate if validity of certificate hadn’t been questioned

IT: Where as per certificate issued by Revenue under section 197, assessee deducted TDS on handling and transport charges under section 194C and on, ware housing charges under section 194-I, ITO (TDS) was unjustified in holding assessee in default for short deduction of tax on grounds that assessee was liable to deduct TDS on entire amount under section 194-I

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000182848/no-tds-default-on-deducting-tax-as-per-sec-197-certificate-if-validity-of-certificate-hadn’t-been-questioned.aspx