INCOME TAX : Where assessee had furnished copies of PAN along with copies of invoices of transportation bill comprising complete address of transporter, phone no. and complete particulars of goods loaded through transportation and thereby led full evidences to establish genuineness of payment made for freight to transporters, same could not have been disallowed simply for technical lapse under section 194(7)
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000317167/exemption-from-tds-us-194c-can’t-be-denied-even-if-payer-didn’t-furnish-transporter-details-in-form-26q.aspx
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