2013 (11) TMI 660

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....biyavar, Adv JUDGEMENT:- PER : K L 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.....

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.... disallowing the claim of the assessee in regard 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....