https://www.taxtmi.com/caselaws?id=358147 The appeal was dismissed, affirming the Commissioner of Income Tax (Appeals)'s decision to delete additions totaling &8377; 73,67,360 for the assessment year 2005-06. The dispute over TDS u/s 40(a)(ia) centered on payments to CONCOR for goods carriage, with the court ruling that TDS was not applicable as the payments were for goods carriage by Railways, falling outside TDS provisions. The judgment favored the assessee, upholding that no TDS was required, resulting in the dismissal of the revenue's appeal. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358147 The appeal was dismissed, affirming the Commissioner of Income Tax (Appeals)'s decision to delete additions totaling &8377; 73,67,360 for the assessment year 2005-06. The dispute over TDS u/s 40(a)(ia) centered on payments to CONCOR for goods carriage, with the court ruling that TDS was not applicable as the payments were for goods carriage by Railways, falling outside TDS provisions. The judgment favored the assessee, upholding that no TDS was required, resulting in the dismissal of the revenue's appeal. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358147