https://www.taxtmi.com/caselaws?id=372812 The Appellate Tribunal ITAT Kolkata upheld the disallowance of transportation charges under section 40a(ia) of the Income Tax Act for the Assessment Year 2009-10. The Tribunal found that there was an implicit contractual relationship between the assessee and truck owners facilitated by the drivers, leading to the conclusion that tax deduction provisions applied. The revenue's appeal was allowed, affirming the disallowance of transportation charges due to the indirect contractual arrangement in the case. en-us Wed, 19 Sep 2018 00:00:00 +0530 Mon, 31 Dec 2018 07:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372812 The Appellate Tribunal ITAT Kolkata upheld the disallowance of transportation charges under section 40a(ia) of the Income Tax Act for the Assessment Year 2009-10. The Tribunal found that there was an implicit contractual relationship between the assessee and truck owners facilitated by the drivers, leading to the conclusion that tax deduction provisions applied. The revenue's appeal was allowed, affirming the disallowance of transportation charges due to the indirect contractual arrangement in the case. Case-Laws Income Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372812