https://www.taxtmi.com/caselaws?id=362824 The Tribunal partially allowed the appeal, ruling in favor of the assessee by deleting the disallowances under Sections 40(a)(i) and 40A(3) related to TDS on airfreight payments and cash payments exceeding Rs. 20,000. However, the Tribunal upheld the charging of interest under Sections 234A, 234B, 234C, and 234D as consequential, resulting in a mixed outcome for the parties involved in the case. en-us Mon, 02 Jul 2018 00:00:00 +0530 Thu, 06 Sep 2018 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362824 The Tribunal partially allowed the appeal, ruling in favor of the assessee by deleting the disallowances under Sections 40(a)(i) and 40A(3) related to TDS on airfreight payments and cash payments exceeding Rs. 20,000. However, the Tribunal upheld the charging of interest under Sections 234A, 234B, 234C, and 234D as consequential, resulting in a mixed outcome for the parties involved in the case. Case-Laws Income Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362824