https://www.taxtmi.com/highlights?id=40821 Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with the C&F agreement, relevant bills of authenticated transport operators and decide the issue afresh on merits. en-us Sat, 11 Aug 2018 08:34:59 +0530 Sat, 11 Aug 2018 08:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40821 Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with the C&F agreement, relevant bills of authenticated transport operators and decide the issue afresh on merits. Highlights Income Tax Sat, 11 Aug 2018 08:34:59 +0530 https://www.taxtmi.com/highlights?id=40821