there is no TDS to be deduct on payment to transportation, but there is any liblity to file TDS return if such a transportation paid by firm (only transportation paid in f/y2010-11)
16 May 2011
TDS return has to be filed and in case of non filing of TDS return normal IT penalty proceedings can follow. But there is no provision in IT Act for dis allowance of expenses due to non filing of TDS return.