https://www.taxtmi.com/caselaws?id=419034 The ITAT allowed the appeal, holding that the assessee was not liable to deduct TDS on freight charges paid by the supplier as they were part of the selling price and not paid on behalf of the assessee. The ITAT set aside the CIT(A)'s order and directed the A.O. to delete the disallowance made under section 40(a)(ia) of the Income-tax Act. en-us Mon, 21 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 08:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419034 The ITAT allowed the appeal, holding that the assessee was not liable to deduct TDS on freight charges paid by the supplier as they were part of the selling price and not paid on behalf of the assessee. The ITAT set aside the CIT(A)'s order and directed the A.O. to delete the disallowance made under section 40(a)(ia) of the Income-tax Act. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419034