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    <title>2011 (5) TMI 990 - ITAT AHMEDABAD</title>
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    <description>The departmental appeal challenged the deletion of addition under section 40(a)(ia) of the IT Act for not deducting tax at source from freight expenses. The CIT(A) accepted the contention that there was no contract with the transporters, leading to the deletion of the addition. The departmental appeal was dismissed as no infirmity was found in the CIT(A)&#039;s order. The Cross Objection filed by the assessee was also dismissed.</description>
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      <description>The departmental appeal challenged the deletion of addition under section 40(a)(ia) of the IT Act for not deducting tax at source from freight expenses. The CIT(A) accepted the contention that there was no contract with the transporters, leading to the deletion of the addition. The departmental appeal was dismissed as no infirmity was found in the CIT(A)&#039;s order. The Cross Objection filed by the assessee was also dismissed.</description>
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