https://www.taxtmi.com/caselaws?id=365181 The Tribunal remitted the matter back to the Assessing Officer to verify the nature of payments and expenses, specifically regarding ocean freight, to determine proper TDS applicability. The Assessing Officer was directed to examine expenses with relevant documentation to decide on TDS applicability and disallowance under section 40(a)(ia). The appeal by the revenue and cross objection by the assessee were allowed for statistical purposes. en-us Wed, 08 Aug 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365181 The Tribunal remitted the matter back to the Assessing Officer to verify the nature of payments and expenses, specifically regarding ocean freight, to determine proper TDS applicability. The Assessing Officer was directed to examine expenses with relevant documentation to decide on TDS applicability and disallowance under section 40(a)(ia). The appeal by the revenue and cross objection by the assessee were allowed for statistical purposes. Case-Laws Income Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365181