No TDS on Inward Freight Charges in Material Purchases; Section 194C Not Applicable for Goods Transactions.

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....Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the provisions of the TDS cannot be attracted on the transaction of purchase and sale of the goods. - No TDS liability on inward freight charges which were part of purchase of materials - AT....