https://www.taxtmi.com/caselaws?id=218781 The Tribunal allowed the appeal partly, restoring certain disallowances under section 40a(ia) for TDS deductions to the Assessing Officer for fresh adjudication. The Tribunal found no violation of section 40a(ia) for certain freight payments, holding that the TDS rates were correctly applied based on the nature of the transactions. The appellant's argument regarding the applicability of section 40a(ia) to amounts payable at year-end versus amounts already paid was dismissed as it was not pressed during the hearing. en-us Wed, 25 Jan 2012 00:00:00 +0530 Mon, 26 Nov 2012 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218781 The Tribunal allowed the appeal partly, restoring certain disallowances under section 40a(ia) for TDS deductions to the Assessing Officer for fresh adjudication. The Tribunal found no violation of section 40a(ia) for certain freight payments, holding that the TDS rates were correctly applied based on the nature of the transactions. The appellant's argument regarding the applicability of section 40a(ia) to amounts payable at year-end versus amounts already paid was dismissed as it was not pressed during the hearing. Case-Laws Income Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218781