TDS not deductible on freight charges if PAN of Company provided for its proprietary concern

DCIT Vs Vinod Chimanlal Modi (ITAT Ahmedabad)

It is observed that sufficient documentary evidence was placed on record by the assessee before the learned CIT(A) to establish that M/s. S.S. Enterprises is a proprietary concern of M/s. Gunesh India Pvt. Ltd. and on the basis of the same, a finding was recorded by the leaned CIT(A) in his impugned order that M/s. S.S. Enterprises being a proprietary concern of M/s. Gunesh India Pvt. Ltd. is not required to obtain a separate PAN. At the time of hearing before us, the learned DR

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