https://www.taxtmi.com/caselaws?id=342613 The Tribunal upheld the CIT(A)'s order, confirming that the assessee was not liable to deduct TDS from freight payments as income was derived solely from commission. Additional evidence (Form No. 15J) was admitted, showing no TDS liability. The appellant's bona fide belief of non-TDS liability was supported by previous audits. The revenue's appeal was dismissed, affirming the CIT(A)'s decision. en-us Thu, 04 May 2017 00:00:00 +0530 Fri, 05 May 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342613 The Tribunal upheld the CIT(A)'s order, confirming that the assessee was not liable to deduct TDS from freight payments as income was derived solely from commission. Additional evidence (Form No. 15J) was admitted, showing no TDS liability. The appellant's bona fide belief of non-TDS liability was supported by previous audits. The revenue's appeal was dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342613