https://www.taxtmi.com/caselaws?id=311623 The tribunal allowed the Revenue's appeal for statistical purposes, remitting the case back to the Ld. Assessing Officer (AO) for a fresh examination. The appeal challenged the deletion of an addition of Rs. 3,59,47,376/- under Section 40(a)(ia) for non-deduction of tax at source on courier charges. The tribunal found that the Ld. Commissioner of Income Tax (Appeals) had considered fresh evidence without a remand report from the Ld. AO, necessitating a de novo review to ensure fairness. The decision was pronounced on 15th March 2017 in Chennai. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 04 Jan 2024 22:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311623 The tribunal allowed the Revenue's appeal for statistical purposes, remitting the case back to the Ld. Assessing Officer (AO) for a fresh examination. The appeal challenged the deletion of an addition of Rs. 3,59,47,376/- under Section 40(a)(ia) for non-deduction of tax at source on courier charges. The tribunal found that the Ld. Commissioner of Income Tax (Appeals) had considered fresh evidence without a remand report from the Ld. AO, necessitating a de novo review to ensure fairness. The decision was pronounced on 15th March 2017 in Chennai. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311623