https://www.taxtmi.com/caselaws?id=214802 The Tribunal upheld the disallowance of freight charges due to non-deduction of TDS as the appellant failed to provide evidence supporting their claim. The disallowance of two sundry creditors' amounts was upheld as the appellant did not demonstrate liabilities towards these creditors. The treatment of advance amounts as cash credits was affirmed, considering them as cash infusions by the appellant to cover cash shortfalls. The Tribunal's decision was based on factual findings, and no legal grounds were found to challenge it. The appeal was rejected under Section 260A of the Income Tax Act. en-us Mon, 09 Jul 2012 00:00:00 +0530 Sat, 14 Jul 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214802 The Tribunal upheld the disallowance of freight charges due to non-deduction of TDS as the appellant failed to provide evidence supporting their claim. The disallowance of two sundry creditors' amounts was upheld as the appellant did not demonstrate liabilities towards these creditors. The treatment of advance amounts as cash credits was affirmed, considering them as cash infusions by the appellant to cover cash shortfalls. The Tribunal's decision was based on factual findings, and no legal grounds were found to challenge it. The appeal was rejected under Section 260A of the Income Tax Act. Case-Laws Income Tax Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214802