Where assessee, a civil contractor, made payments to transporters and sub-contractors in course of its business, in view of fact that assessee gave complete addresses and PANs of payees and, moreover, said payments had been made after deducting tax at source, impugned order rejecting assessee's books of account was to be set aside

V.V. Constructions[2015] 59 taxmann.com 368 (Pune - Trib.) JUNE  12, 2015