https://www.taxtmi.com/caselaws?id=245843 The Tribunal upheld the CIT(A)'s decision to delete additions under section 40(a)(ia) of the Income Tax Act, finding no error in law or facts. Payments below Rs.20,000 for freight charges were not subject to TDS deduction as per CBDT circulars. The Revenue's appeal was dismissed, and the Tribunal rejected claims of additional evidence admission against Rule 46A. The judgment was pronounced on March 28, 2014. en-us Fri, 28 Mar 2014 00:00:00 +0530 Wed, 09 Apr 2014 10:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245843 The Tribunal upheld the CIT(A)'s decision to delete additions under section 40(a)(ia) of the Income Tax Act, finding no error in law or facts. Payments below Rs.20,000 for freight charges were not subject to TDS deduction as per CBDT circulars. The Revenue's appeal was dismissed, and the Tribunal rejected claims of additional evidence admission against Rule 46A. The judgment was pronounced on March 28, 2014. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245843