https://www.taxtmi.com/caselaws?id=214405 The Tribunal dismissed the Revenue's appeal and upheld the deletion of the disallowance of &8377; 48,61,509/- under section 40(a)(ia) for non-deduction of TDS on freight outward charges. The Tribunal relied on judicial pronouncements and a CBDT Circular to support the decision, emphasizing that no TDS is required when bills are raised separately for reimbursement of actual expenses without any profit element. The consistent application of this interpretation across similar cases and the absence of profit in the reimbursed expenses led to the Tribunal's decision in favor of the assessee. en-us Fri, 30 Sep 2011 00:00:00 +0530 Thu, 14 Apr 2016 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214405 The Tribunal dismissed the Revenue's appeal and upheld the deletion of the disallowance of &8377; 48,61,509/- under section 40(a)(ia) for non-deduction of TDS on freight outward charges. The Tribunal relied on judicial pronouncements and a CBDT Circular to support the decision, emphasizing that no TDS is required when bills are raised separately for reimbursement of actual expenses without any profit element. The consistent application of this interpretation across similar cases and the absence of profit in the reimbursed expenses led to the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214405