https://www.taxtmi.com/caselaws?id=372745 The Tribunal ruled in favor of the assessee, overturning the disallowance of Rs. 11,68,46,218/- for freight charges and Rs. 10,87,385/- for loading/unloading charges. The disallowances were based on non-deduction of TDS under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the payments made to the transporters did not necessitate TDS deduction as they were not considered contractual expenses under section 194C. The decision was made on 26/12/2018. en-us Wed, 26 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 11:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372745 The Tribunal ruled in favor of the assessee, overturning the disallowance of Rs. 11,68,46,218/- for freight charges and Rs. 10,87,385/- for loading/unloading charges. The disallowances were based on non-deduction of TDS under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the payments made to the transporters did not necessitate TDS deduction as they were not considered contractual expenses under section 194C. The decision was made on 26/12/2018. Case-Laws Income Tax Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372745