2013 (5) TMI 511

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.... Samanta, Adv. ORDER The Court : The Assessing Officer added the sum of Rs.31,59,870/- to the returned income of the assessee because the aforesaid sum was shown to have been incurred on account of freight charge, but no TDS was deducted. Therefore, the addition was made invoking section 40(a)(ia) of the I.T. Act, 1961. Aggrieved by the order of the Assessing Officer,the assessee preferred an ....

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....ny hint of any contract between the appellant and the transporter, disposed of the appeal on the ground that addition could not have been made under section 40(a)(ia) of the I.T. Act following the decsion of the Special Bench of the Tribunal in the case of Merilyn Shipping and Transports Vs. Addl. CIT. We already have delivered a judgment on 3rd April, 2013 in ITAT No. 20 of 2013, G.A. No. 190 of....