https://www.taxtmi.com/caselaws?id=330868 The tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to re-evaluate the disallowance under Section 40(a)(ia) for failure to deduct TDS on freight payments. The AO was instructed to confirm if payees had reported and paid taxes on the income, following the Delhi High Court's ruling that the second proviso to Section 40(a)(ia) applies retrospectively from April 1, 2005. If payees complied, no disallowance should be imposed. The order was pronounced on June 24, 2016. en-us Fri, 24 Jun 2016 00:00:00 +0530 Sat, 06 Aug 2016 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330868 The tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to re-evaluate the disallowance under Section 40(a)(ia) for failure to deduct TDS on freight payments. The AO was instructed to confirm if payees had reported and paid taxes on the income, following the Delhi High Court's ruling that the second proviso to Section 40(a)(ia) applies retrospectively from April 1, 2005. If payees complied, no disallowance should be imposed. The order was pronounced on June 24, 2016. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330868