Assessee obtained PAN of Transporter – Section 194C TDS not applicable

Chandigarh Freight Carrier Vs PCIT (ITAT Delhi)

A bare perusal of the notice shows that the PCIT assumed jurisdiction on the ground that the assessee has not deducted tax at source u/s 194C of the Act on the sums debited to P & L account under the head transportation charges.

The assessee explained that all i.e. required is to obtain PAN from the parties to whom the payments of freight were made and since the assessee had obtained the PAN from the parties, he has complied with the prov

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