https://www.taxtmi.com/caselaws?id=187590 The tribunal allowed the appeal, overturning the CIT(A)'s decision. It found that the assessee acted as an intermediary in arranging trucks and issuing GRs, receiving commission without claiming freight expenses. The tribunal accepted Form 15-J, ruling that Section 40(a)(ia) did not apply as the assessee did not deduct TDS on payments to truck owners. The tribunal concluded that the assessee did not violate tax provisions and reversed the addition of Rs. 87,97,747/-, ultimately ruling in favor of the assessee. en-us Fri, 30 Oct 2015 00:00:00 +0530 Fri, 28 Oct 2016 09:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187590 The tribunal allowed the appeal, overturning the CIT(A)'s decision. It found that the assessee acted as an intermediary in arranging trucks and issuing GRs, receiving commission without claiming freight expenses. The tribunal accepted Form 15-J, ruling that Section 40(a)(ia) did not apply as the assessee did not deduct TDS on payments to truck owners. The tribunal concluded that the assessee did not violate tax provisions and reversed the addition of Rs. 87,97,747/-, ultimately ruling in favor of the assessee. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187590