https://www.taxtmi.com/caselaws?id=303245 The appeal was successful as the Tribunal found that the disallowance under section 40(a)(ia) for failure to deduct tax at source on freight charges paid to a transport company was not a clear mistake. The Assessing Officer's decision to disallow the claim was overturned as there were differing opinions on the applicability of TDS to the payments, and the lack of a direct contract with the transport agency required further verification. The orders of the CIT (A) and under section 154 were set aside, and the assessee's appeal was allowed. en-us Tue, 12 Apr 2011 00:00:00 +0530 Mon, 11 Jul 2022 14:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303245 The appeal was successful as the Tribunal found that the disallowance under section 40(a)(ia) for failure to deduct tax at source on freight charges paid to a transport company was not a clear mistake. The Assessing Officer's decision to disallow the claim was overturned as there were differing opinions on the applicability of TDS to the payments, and the lack of a direct contract with the transport agency required further verification. The orders of the CIT (A) and under section 154 were set aside, and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303245