https://www.taxtmi.com/caselaws?id=245118 The Tribunal allowed the appeal filed by the revenue and the cross-objection filed by the assessee for statistical purposes. The Tribunal directed a fresh examination by the CIT(A) and AO on the disallowance of purchase amount and non-deduction of tax at source on payments to Clearing and Forwarding agents. The CIT(A) was instructed to determine whether the goods were actually received by the assessee, and the AO was directed to assess the break-up of bills from the C&F agents to decide the applicability of TDS provisions on each component separately. en-us Fri, 14 Mar 2014 00:00:00 +0530 Thu, 20 Mar 2014 14:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245118 The Tribunal allowed the appeal filed by the revenue and the cross-objection filed by the assessee for statistical purposes. The Tribunal directed a fresh examination by the CIT(A) and AO on the disallowance of purchase amount and non-deduction of tax at source on payments to Clearing and Forwarding agents. The CIT(A) was instructed to determine whether the goods were actually received by the assessee, and the AO was directed to assess the break-up of bills from the C&F agents to decide the applicability of TDS provisions on each component separately. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245118