https://www.taxtmi.com/caselaws?id=177085 The Tribunal ruled in favor of the assessee, remanding both the freight and commission disallowance issues back to the Assessing Officer for further examination. The Tribunal emphasized that if payments were made without TDS deduction and were not payable by the year-end, the disallowance under section 40(a)(ia) of the Income Tax Act, 1961, could not be justified. The appeal was allowed for statistical purposes, highlighting the significance of actual payment status and TDS obligations. en-us Wed, 25 Apr 2012 00:00:00 +0530 Sat, 02 Jan 2016 14:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177085 The Tribunal ruled in favor of the assessee, remanding both the freight and commission disallowance issues back to the Assessing Officer for further examination. The Tribunal emphasized that if payments were made without TDS deduction and were not payable by the year-end, the disallowance under section 40(a)(ia) of the Income Tax Act, 1961, could not be justified. The appeal was allowed for statistical purposes, highlighting the significance of actual payment status and TDS obligations. Case-Laws Income Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177085