https://www.taxtmi.com/caselaws?id=221075 The Revenue's appeal was dismissed, while the assessee's appeal was partly allowed. The Tribunal ruled in favor of the assessee regarding the deletion of additions made on account of disallowance of interest and under Section 40(a)(ia) of the Income-tax Act, citing business expediency. Additionally, the Tribunal decided in favor of the assessee on the issue of payments made towards freight, following a High Court decision. However, the Tribunal upheld the addition on account of sales commission, as TDS was required per Section 194H. en-us Tue, 10 Jan 2012 00:00:00 +0530 Thu, 21 Feb 2013 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221075 The Revenue's appeal was dismissed, while the assessee's appeal was partly allowed. The Tribunal ruled in favor of the assessee regarding the deletion of additions made on account of disallowance of interest and under Section 40(a)(ia) of the Income-tax Act, citing business expediency. Additionally, the Tribunal decided in favor of the assessee on the issue of payments made towards freight, following a High Court decision. However, the Tribunal upheld the addition on account of sales commission, as TDS was required per Section 194H. Case-Laws Income Tax Tue, 10 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221075