https://www.taxtmi.com/caselaws?id=243873 The ITAT set aside the CIT(A)'s order disallowing transport and octroi charges under Section 40(a)(ia) r.w.s. 194C for A.Y. 2006-07. The Assessee's appeal was allowed for statistical purposes, directing a reconsideration by the CIT(A) on the applicability of Section 194C(5) regarding TDS deduction on transport charges, emphasizing a fair hearing for both parties. en-us Fri, 07 Feb 2014 00:00:00 +0530 Wed, 12 Feb 2014 15:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243873 The ITAT set aside the CIT(A)'s order disallowing transport and octroi charges under Section 40(a)(ia) r.w.s. 194C for A.Y. 2006-07. The Assessee's appeal was allowed for statistical purposes, directing a reconsideration by the CIT(A) on the applicability of Section 194C(5) regarding TDS deduction on transport charges, emphasizing a fair hearing for both parties. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243873