https://www.taxtmi.com/caselaws?id=394115 Freight and cartage payments were examined for disallowance under section 40(a)(ia) and liability under section 201, but the Tribunal treated the decisive question as whether the transporters had already disclosed the receipts and paid tax. It noted the assessee's claim that the payments were made without a contractual arrangement and that the transporters were income-tax assessees with supporting material on record. The matter was remanded to the Assessing Officer for verification of the deductees' returns and tax payment, and if that verification is satisfied, the demand is to be deleted. en-us Thu, 13 Feb 2020 00:00:00 +0530 Wed, 01 Apr 2020 15:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394115 Freight and cartage payments were examined for disallowance under section 40(a)(ia) and liability under section 201, but the Tribunal treated the decisive question as whether the transporters had already disclosed the receipts and paid tax. It noted the assessee's claim that the payments were made without a contractual arrangement and that the transporters were income-tax assessees with supporting material on record. The matter was remanded to the Assessing Officer for verification of the deductees' returns and tax payment, and if that verification is satisfied, the demand is to be deleted. Case-Laws Income Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394115