Tax Disallowance for Non-Deduction of TDS on Freight Payments Remanded for Reconsideration u/s 40(a)(ia) & 194C.

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....Disallowance u/s 40(a)(ia) - Failure to Deduct TDS - Assessee has not disclosed the freight receipts from the Exporters and the net freight payment made which is covered u/s 194C as payment to a sub-contractor - It is claimed the payment was received on behalf of others - matter remanded back to reconsider the submissions - HC....