https://www.taxtmi.com/caselaws?id=180775 The appellate authorities deleted additions totaling Rs. 30,66,703 and Rs. 8,84,881 made under Section 40(a)(ia) of the Income Tax Act, 1961. The first issue revolved around payments for actual freight charges, not service charges, as no composite bills were raised. Thus, the addition was deemed unwarranted. The second issue pertained to TDS under Section 194C, with the appellant failing to provide evidence of payments exceeding Rs. 50,000 to a single party. Due to the lack of supporting documentation, the appeal was dismissed, and costs were denied. en-us Wed, 14 Dec 2011 00:00:00 +0530 Mon, 14 May 2018 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180775 The appellate authorities deleted additions totaling Rs. 30,66,703 and Rs. 8,84,881 made under Section 40(a)(ia) of the Income Tax Act, 1961. The first issue revolved around payments for actual freight charges, not service charges, as no composite bills were raised. Thus, the addition was deemed unwarranted. The second issue pertained to TDS under Section 194C, with the appellant failing to provide evidence of payments exceeding Rs. 50,000 to a single party. Due to the lack of supporting documentation, the appeal was dismissed, and costs were denied. Case-Laws Income Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180775