IL & FS ENGINEERING AND CONSTRUCTION COMPANY LIMITED(FORMERLY MAYTAS INFRA LIMITED),HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-9, HYDERABAD

VB is in excess of limit prescribed\nfor application of section 194C and further the appellant has failed\nto file relevant details substantiating its argument that the third\nparty had paid the amount to the contractor, in our considered\nview, the A.O. has rightly disallowed transportation charges u/s\n194C of the Act. The Ld.CIT(A), after considering relevant facts