https://www.taxtmi.com/caselaws?id=456850 ITAT Chandigarh allowed the appeal regarding salary expenditure denial. Revenue authorities disallowed salary payments claiming lack of TDS deduction, but the tribunal found that salaries were below taxable limits requiring no TDS under section 192. The assessee provided adequate documentation including salary registers with employee details, signatures, and comparative data from previous years. The tribunal held no justifiable basis existed for disallowing genuine salary expenditure. Regarding freight expenses, the matter was remanded to AO for consideration of revised declaration under section 194C(6) after addressing deficiencies identified by CIT(A). The assessee was directed to provide corrected documentation for verification. en-us Thu, 14 Sep 2023 00:00:00 +0530 Wed, 21 Aug 2024 00:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456850 ITAT Chandigarh allowed the appeal regarding salary expenditure denial. Revenue authorities disallowed salary payments claiming lack of TDS deduction, but the tribunal found that salaries were below taxable limits requiring no TDS under section 192. The assessee provided adequate documentation including salary registers with employee details, signatures, and comparative data from previous years. The tribunal held no justifiable basis existed for disallowing genuine salary expenditure. Regarding freight expenses, the matter was remanded to AO for consideration of revised declaration under section 194C(6) after addressing deficiencies identified by CIT(A). The assessee was directed to provide corrected documentation for verification. Case-Laws Income Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456850