No disallowance on non-deduction of tax just because assessee didn't furnish PAN of transporter to dept.

IT: Where assessee made payments to transporters toward freight without deducting TDS on such payments, since assessee was in receipt of details about PAN of transporters at time of payment of freights and, thus, complied with provisions of section 194C(6), no disallowance could be made under section 40(a)(ia)

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