https://www.taxtmi.com/caselaws?id=329742 The High Court of Calcutta allowed the appeal, ruling that the appellant was not liable to deduct tax at source on the freight component. The Court emphasized that the liability to deduct tax at source rested with the seller, who had acknowledged fulfilling this obligation. Therefore, the Court concluded that Section 40(a)(ia) could not be applied to the appellant in this scenario, as the seller was responsible for making such deductions. en-us Fri, 24 Jun 2016 00:00:00 +0530 Wed, 10 Aug 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329742 The High Court of Calcutta allowed the appeal, ruling that the appellant was not liable to deduct tax at source on the freight component. The Court emphasized that the liability to deduct tax at source rested with the seller, who had acknowledged fulfilling this obligation. Therefore, the Court concluded that Section 40(a)(ia) could not be applied to the appellant in this scenario, as the seller was responsible for making such deductions. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329742