https://www.taxtmi.com/caselaws?id=194780 The Tribunal allowed the appeal, deleting the addition of freight payment under section 40(a)(ia) for non-deduction of TDS and the adhoc disallowances of labor, travel, and telephone charges. The Tribunal held that post the effective date of the amended provision of section 194C, no disallowance can be made. It emphasized that expenses cannot be disallowed without specific defects or evidence of personal use. As a result, the additions and disallowances were deemed unsustainable and deleted, with general grounds not adjudicated. en-us Mon, 11 Mar 2013 00:00:00 +0530 Tue, 26 Sep 2017 12:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194780 The Tribunal allowed the appeal, deleting the addition of freight payment under section 40(a)(ia) for non-deduction of TDS and the adhoc disallowances of labor, travel, and telephone charges. The Tribunal held that post the effective date of the amended provision of section 194C, no disallowance can be made. It emphasized that expenses cannot be disallowed without specific defects or evidence of personal use. As a result, the additions and disallowances were deemed unsustainable and deleted, with general grounds not adjudicated. Case-Laws Income Tax Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194780