https://www.taxtmi.com/caselaws?id=442407 The appeal challenging the Commissioner of Income Tax (Appeals) order for Assessment Year 2011-12 was successful. The Tribunal found that the assessee had already deducted and paid the TDS amount, directing the Assessing Officer to allow the claim for disallowed transport charges after verification. The Tribunal considered the submissions and revised return filed by the assessee, leading to the appeal being allowed on the grounds of adequate opportunity before the first appellate authority and disallowance of transport charges for non-deduction of TDS under section 194C of the Income Tax Act. en-us Mon, 28 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442407 The appeal challenging the Commissioner of Income Tax (Appeals) order for Assessment Year 2011-12 was successful. The Tribunal found that the assessee had already deducted and paid the TDS amount, directing the Assessing Officer to allow the claim for disallowed transport charges after verification. The Tribunal considered the submissions and revised return filed by the assessee, leading to the appeal being allowed on the grounds of adequate opportunity before the first appellate authority and disallowance of transport charges for non-deduction of TDS under section 194C of the Income Tax Act. Case-Laws Income Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442407