https://www.taxtmi.com/caselaws?id=378935 The Tribunal partly allowed the Revenue's appeal, remitting certain issues back to the Assessing Officer for re-examination with proper documentation and compliance. The case involved a company engaged in international freight forwarding appealing against the disallowance of expenses under section 40(a)(ia) for non-deduction of TDS. The arguments centered on the nature of payments, the establishment of a Principal-Agent relationship, and the appellant's role as a "pure agent." The decision highlights the need for thorough documentation and compliance to avoid disputes over TDS liabilities. en-us Wed, 06 Mar 2019 00:00:00 +0530 Tue, 23 Apr 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378935 The Tribunal partly allowed the Revenue's appeal, remitting certain issues back to the Assessing Officer for re-examination with proper documentation and compliance. The case involved a company engaged in international freight forwarding appealing against the disallowance of expenses under section 40(a)(ia) for non-deduction of TDS. The arguments centered on the nature of payments, the establishment of a Principal-Agent relationship, and the appellant's role as a "pure agent." The decision highlights the need for thorough documentation and compliance to avoid disputes over TDS liabilities. Case-Laws Income Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378935