https://www.taxtmi.com/highlights?id=52689 Addition u/s 40(a)(ia) - Default u/s 201 - non deduction of TDS on freight paid during the year - the freight and cartage charges paid to the transporters are subject to deduction of tax at source, but since the transporters are income tax assessee and once they have shown the said income in their income-tax returns, the Assessing Officer cannot create demand on the assessee. en-us Wed, 01 Apr 2020 15:38:44 +0530 Wed, 01 Apr 2020 15:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52689 Addition u/s 40(a)(ia) - Default u/s 201 - non deduction of TDS on freight paid during the year - the freight and cartage charges paid to the transporters are subject to deduction of tax at source, but since the transporters are income tax assessee and once they have shown the said income in their income-tax returns, the Assessing Officer cannot create demand on the assessee. Highlights Income Tax Wed, 01 Apr 2020 15:38:44 +0530 https://www.taxtmi.com/highlights?id=52689