https://www.taxtmi.com/caselaws?id=218214 The Tribunal allowed the assessee's appeal, overturning the addition of Rs.53,89,873/- due to disallowed freight charges. The Tribunal found that the appellant had complied with TDS regulations by submitting form no.15-J, which exempted TDS deduction on freight charges paid to small truck owners. By emphasizing the importance of obtaining the required forms and meeting prescribed conditions for TDS exemption, the Tribunal concluded in favor of the appellant, referencing relevant case law and precedents supporting the decision. en-us Fri, 12 Oct 2012 00:00:00 +0530 Wed, 31 Oct 2012 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218214 The Tribunal allowed the assessee's appeal, overturning the addition of Rs.53,89,873/- due to disallowed freight charges. The Tribunal found that the appellant had complied with TDS regulations by submitting form no.15-J, which exempted TDS deduction on freight charges paid to small truck owners. By emphasizing the importance of obtaining the required forms and meeting prescribed conditions for TDS exemption, the Tribunal concluded in favor of the appellant, referencing relevant case law and precedents supporting the decision. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218214