2013 (11) TMI 660

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....Manjunath Heard Sri Y.V. Raviraj, learned counsel appearing for the Revenue and Sri H.R. Kambiyavar, learned counsel appearing for the respondent. 2. Aggrieved by the concurrent findings of the Commissioner of Income Tax Appeals and the order of the Income Tax Appellate Tribunal, Panaji Bench, Panaji in no. 100/PNJ/2009 and C.O. No.10/PNJ/12 dated 07.09.2012 for the assessment year 2006-07 the p....

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....to the freight charges paid by him to transport the goods. According to him under no circumstances the assessee paid the freight charges in excess of Rs.20,000/- on any one of the occasions to warrant him to deduct tax at source or Rs.50,000/- in an year to a particular career. 4. The Commissioner of Income Tax allowed the appeal of the appellant in part by granting major relief except disallowin....