https://www.taxtmi.com/caselaws?id=334511 The ITAT dismissed the assessee's appeal regarding the disallowance of freight expenses under section 40(a)(ia) of the Income Tax Act, as the Ld. CIT(A) had already deleted the disallowance. In the revenue's appeal, the ITAT partially allowed the appeal, upholding the disallowance for freight charges and setting aside the decision for stevedoring charges for further examination. However, the ITAT deleted the disallowances for payments to Port Management Board and Indian Registrar of Shipping based on valid reasons and certificates provided. The decision emphasized the importance of proper compliance with TDS provisions. en-us Thu, 06 Oct 2016 00:00:00 +0530 Tue, 15 Nov 2016 17:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334511 The ITAT dismissed the assessee's appeal regarding the disallowance of freight expenses under section 40(a)(ia) of the Income Tax Act, as the Ld. CIT(A) had already deleted the disallowance. In the revenue's appeal, the ITAT partially allowed the appeal, upholding the disallowance for freight charges and setting aside the decision for stevedoring charges for further examination. However, the ITAT deleted the disallowances for payments to Port Management Board and Indian Registrar of Shipping based on valid reasons and certificates provided. The decision emphasized the importance of proper compliance with TDS provisions. Case-Laws Income Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334511