https://www.taxtmi.com/caselaws?id=190899 The ITAT upheld the CIT(A)'s decisions on disallowances of air freight charges, binding charges, and clearing charges due to non-deduction of TDS. The ITAT ruled in favor of the assessee, stating that certain payments made to non-residents and expenses reimbursed were not subject to TDS under relevant provisions. The ITAT dismissed the revenue's appeal, affirming the CIT(A)'s decisions on all grounds related to disallowances of charges. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 08 Mar 2017 16:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190899 The ITAT upheld the CIT(A)'s decisions on disallowances of air freight charges, binding charges, and clearing charges due to non-deduction of TDS. The ITAT ruled in favor of the assessee, stating that certain payments made to non-residents and expenses reimbursed were not subject to TDS under relevant provisions. The ITAT dismissed the revenue's appeal, affirming the CIT(A)'s decisions on all grounds related to disallowances of charges. Case-Laws Income Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190899