https://www.taxtmi.com/caselaws?id=281244 The appeal by Revenue against the Tribunal's order for the assessment year 2007-08 regarding the disallowance of expenses under Section 40(a)(i) and 40(a)(ia) of the Income Tax Act was not entertained. The Tribunal upheld its decision based on factual findings that there was no separate contract for freight and it was part of a composite contract for the supply of goods, thus no TDS deduction was required. The Tribunal also upheld the treatment of purchases made by the assessee, distinguishing them from works contracts and finding no need for TDS deduction. The High Court admitted questions related to fees paid for services and provisions under Section 40(a)(ia) for further examination. en-us Wed, 06 Mar 2013 00:00:00 +0530 Mon, 10 Jun 2019 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281244 The appeal by Revenue against the Tribunal's order for the assessment year 2007-08 regarding the disallowance of expenses under Section 40(a)(i) and 40(a)(ia) of the Income Tax Act was not entertained. The Tribunal upheld its decision based on factual findings that there was no separate contract for freight and it was part of a composite contract for the supply of goods, thus no TDS deduction was required. The Tribunal also upheld the treatment of purchases made by the assessee, distinguishing them from works contracts and finding no need for TDS deduction. The High Court admitted questions related to fees paid for services and provisions under Section 40(a)(ia) for further examination. Case-Laws Income Tax Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281244