https://www.taxtmi.com/highlights?id=72313 Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the provisions of the TDS cannot be attracted on the transaction of purchase and sale of the goods. - No TDS liability on inward freight charges which were part of purchase of materials - AT en-us Sat, 30 Sep 2023 08:52:07 +0530 Tue, 03 Oct 2023 14:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72313 Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the provisions of the TDS cannot be attracted on the transaction of purchase and sale of the goods. - No TDS liability on inward freight charges which were part of purchase of materials - AT Highlights Income Tax Sat, 30 Sep 2023 08:52:07 +0530 https://www.taxtmi.com/highlights?id=72313