https://www.taxtmi.com/caselaws?id=255720 Payments to clearing and forwarding agents for carriage of goods were treated as subject to tax deduction at source under section 194C, and the assessee's claim that the amounts were mere reimbursements was rejected because it was not proved on evidence. Circular No. 715 was applied to support the TDS obligation on such freight-related payments. The alternative argument that disallowance under section 40(a)(ia) should be confined to amounts payable at year end was also rejected, with the cited decisions distinguished. The disallowance was therefore upheld and restored. en-us Fri, 16 Jan 2015 00:00:00 +0530 Sun, 25 Jan 2015 00:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255720 Payments to clearing and forwarding agents for carriage of goods were treated as subject to tax deduction at source under section 194C, and the assessee's claim that the amounts were mere reimbursements was rejected because it was not proved on evidence. Circular No. 715 was applied to support the TDS obligation on such freight-related payments. The alternative argument that disallowance under section 40(a)(ia) should be confined to amounts payable at year end was also rejected, with the cited decisions distinguished. The disallowance was therefore upheld and restored. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255720