https://www.taxtmi.com/caselaws?id=330147 The ITAT upheld the decision to delete the addition under section 40(a)(ia) as transportation charges did not necessitate tax deduction at source, and no contract between the assessee and the transporter was evidenced. The ITAT relied on a High Court precedent, dismissing the revenue's appeal and affirming the Ld. CIT(A)'s order. en-us Fri, 15 Jul 2016 00:00:00 +0530 Tue, 19 Jul 2016 13:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330147 The ITAT upheld the decision to delete the addition under section 40(a)(ia) as transportation charges did not necessitate tax deduction at source, and no contract between the assessee and the transporter was evidenced. The ITAT relied on a High Court precedent, dismissing the revenue's appeal and affirming the Ld. CIT(A)'s order. Case-Laws Income Tax Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330147