https://www.taxtmi.com/caselaws?id=272990 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order in favor of the Assessee. The disallowance under section 40(a)(ia) for non-deduction of TDS on air freight expenses was deleted as the payments were considered as freight reimbursements without an income component in the agents' hands. The Tribunal found no grounds to interfere, noting the lack of contrary binding decisions or challenges to the CIT(A)'s findings, ultimately ruling in favor of the Assessee. en-us Fri, 12 Feb 2016 00:00:00 +0530 Wed, 30 May 2018 09:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272990 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order in favor of the Assessee. The disallowance under section 40(a)(ia) for non-deduction of TDS on air freight expenses was deleted as the payments were considered as freight reimbursements without an income component in the agents' hands. The Tribunal found no grounds to interfere, noting the lack of contrary binding decisions or challenges to the CIT(A)'s findings, ultimately ruling in favor of the Assessee. Case-Laws Income Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272990