https://www.taxtmi.com/caselaws?id=343857 The Tribunal allowed the appeal, deleting the addition made by the Assessing Officer and sustained by the Commissioner of Income Tax (Appeals). The Tribunal held that since the expenses were not claimed as expenditure in the profit and loss account and were reimbursed by the principal after TDS deduction, the disallowance under section 40(a)(ia) was not justified. The Tribunal concluded that the assessee was not liable for tax deduction under section 40(a)(ia) due to the nature of the contract with the transporters. en-us Tue, 30 May 2017 00:00:00 +0530 Sat, 03 Jun 2017 06:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343857 The Tribunal allowed the appeal, deleting the addition made by the Assessing Officer and sustained by the Commissioner of Income Tax (Appeals). The Tribunal held that since the expenses were not claimed as expenditure in the profit and loss account and were reimbursed by the principal after TDS deduction, the disallowance under section 40(a)(ia) was not justified. The Tribunal concluded that the assessee was not liable for tax deduction under section 40(a)(ia) due to the nature of the contract with the transporters. Case-Laws Income Tax Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343857