https://www.taxtmi.com/caselaws?id=178074 The ITAT Mumbai ruled in favor of the Assessee, directing the deletion of the disallowance under section 40(a)(ia) for non-deduction of TDS on terminal handling charges. The ITAT held that the payment fell under a CBDT Circular, exempting it from TDS deduction requirements. en-us Thu, 17 Apr 2014 00:00:00 +0530 Wed, 27 Jan 2016 23:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178074 The ITAT Mumbai ruled in favor of the Assessee, directing the deletion of the disallowance under section 40(a)(ia) for non-deduction of TDS on terminal handling charges. The ITAT held that the payment fell under a CBDT Circular, exempting it from TDS deduction requirements. Case-Laws Income Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178074