https://www.taxtmi.com/caselaws?id=189920 The appeal against the order of CIT(A)-IV, Chennai regarding additions made under sections 40(a)(ia) and 40(a)(i) in the income tax assessment for AY 2008-09 was dismissed. The Revenue's challenge on the short deduction of TDS on Freight Charges under section 40(a)(ia) was rejected as the assessee acted based on valid certificates. Additionally, the disallowance under section 40(a)(i) for non-deduction of TDS on Foreign Agency Commission was dismissed as the income did not accrue in India. The Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee and dismissing the Revenue's appeal. en-us Tue, 11 Jun 2013 00:00:00 +0530 Wed, 25 Jan 2017 16:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189920 The appeal against the order of CIT(A)-IV, Chennai regarding additions made under sections 40(a)(ia) and 40(a)(i) in the income tax assessment for AY 2008-09 was dismissed. The Revenue's challenge on the short deduction of TDS on Freight Charges under section 40(a)(ia) was rejected as the assessee acted based on valid certificates. Additionally, the disallowance under section 40(a)(i) for non-deduction of TDS on Foreign Agency Commission was dismissed as the income did not accrue in India. The Tribunal upheld the CIT(A)'s decision, ruling in favor of the assessee and dismissing the Revenue's appeal. Case-Laws Income Tax Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189920