https://www.taxtmi.com/caselaws?id=219228 The Tribunal upheld the deletion of disallowance of freight payment due to non-deduction of TDS, citing no violation of TDS provisions. The addition of lifting charges was also deleted as unsupported by evidence. However, the disallowance under section 14A was remanded for further examination by the Assessing Officer to verify the use of borrowed funds for tax-exempt investments. en-us Fri, 18 May 2012 00:00:00 +0530 Sun, 09 Dec 2012 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219228 The Tribunal upheld the deletion of disallowance of freight payment due to non-deduction of TDS, citing no violation of TDS provisions. The addition of lifting charges was also deleted as unsupported by evidence. However, the disallowance under section 14A was remanded for further examination by the Assessing Officer to verify the use of borrowed funds for tax-exempt investments. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219228