https://www.taxtmi.com/caselaws?id=392964 The Tribunal allowed the assessee's appeal for statistical purposes, directing the matter to be remitted back to the Assessing Officer to admit additional evidence and re-examine the issue of deductibility of tax on payments made to shipping agents under sections 194C/195 in light of Circular No.723. The Tribunal emphasized the importance of assessing officers considering relevant circulars and giving due diligence to evidence presented by taxpayers to ensure fair treatment and adherence to tax laws, particularly when exemptions are provided. en-us Fri, 07 Feb 2020 00:00:00 +0530 Tue, 03 Mar 2020 11:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392964 The Tribunal allowed the assessee's appeal for statistical purposes, directing the matter to be remitted back to the Assessing Officer to admit additional evidence and re-examine the issue of deductibility of tax on payments made to shipping agents under sections 194C/195 in light of Circular No.723. The Tribunal emphasized the importance of assessing officers considering relevant circulars and giving due diligence to evidence presented by taxpayers to ensure fair treatment and adherence to tax laws, particularly when exemptions are provided. Case-Laws Income Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392964