https://www.taxtmi.com/caselaws?id=402310 The ITAT partly allowed the appeal, affirming the validity of the special audit reference and the assessment order. It deleted the disallowance of freight expenses for non-deduction of TDS, as no single payment exceeded the prescribed limit, and no contract existed with truck owners. The disallowance of depreciation on the truck was dismissed, as it was not pressed. en-us Fri, 14 Aug 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402310 The ITAT partly allowed the appeal, affirming the validity of the special audit reference and the assessment order. It deleted the disallowance of freight expenses for non-deduction of TDS, as no single payment exceeded the prescribed limit, and no contract existed with truck owners. The disallowance of depreciation on the truck was dismissed, as it was not pressed. Case-Laws Income Tax Fri, 14 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402310