https://www.taxtmi.com/caselaws?id=472953 Eligible freight payments to sub-contractors covered by verified Form 15-I declarations remain exempt from tax deduction at source. The contractor is not responsible for verifying declarations furnished by sub-contractors, and filing Form 15-J with a non-jurisdictional Commissioner is a procedural defect that does not revive a tax-deduction obligation or support disallowance for non-deduction. Where transport-business receipts and books of account are accepted, corresponding freight expenditure cannot be wholly disallowed merely because declaration-related doubts arise. A wholesale expense disallowance requires rejection of accounts and a reasoned estimation of profits. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 29 Oct 2026 13:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472953 Eligible freight payments to sub-contractors covered by verified Form 15-I declarations remain exempt from tax deduction at source. The contractor is not responsible for verifying declarations furnished by sub-contractors, and filing Form 15-J with a non-jurisdictional Commissioner is a procedural defect that does not revive a tax-deduction obligation or support disallowance for non-deduction. Where transport-business receipts and books of account are accepted, corresponding freight expenditure cannot be wholly disallowed merely because declaration-related doubts arise. A wholesale expense disallowance requires rejection of accounts and a reasoned estimation of profits. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472953