https://www.taxtmi.com/caselaws?id=195011 The Appellate Tribunal upheld the CIT(A)'s decision to delete the addition under sec. 40(a)(ia) for non-deduction of TDS on freight charges. The Tribunal emphasized that the submission of Form 15-I by the assessee, despite some deficiencies, relieved the obligation to deduct tax. It referenced precedents where failure to submit declarations did not automatically trigger TDS liability. The Tribunal affirmed the importance of complying with statutory provisions and timely form submissions, leading to the dismissal of the department's appeal. en-us Mon, 05 Dec 2011 00:00:00 +0530 Sat, 30 Jun 2018 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195011 The Appellate Tribunal upheld the CIT(A)'s decision to delete the addition under sec. 40(a)(ia) for non-deduction of TDS on freight charges. The Tribunal emphasized that the submission of Form 15-I by the assessee, despite some deficiencies, relieved the obligation to deduct tax. It referenced precedents where failure to submit declarations did not automatically trigger TDS liability. The Tribunal affirmed the importance of complying with statutory provisions and timely form submissions, leading to the dismissal of the department's appeal. Case-Laws Income Tax Mon, 05 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195011