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2013 (5) TMI 511 - HC - Income TaxNon deduction of TDS on freight charges - addition was made invoking section 40(a)(ia) - Tribunal disposed of the appeal on the ground that addition could not have been following the decision of Merilyn Shipping and Transports Vs. Addl. CIT. [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] - Held that:- As already delivered in CIT, Kolkata-XI Vs. Crescent Export Syndicates (2013 (5) TMI 510 - CALCUTTA HIGH COURT) holding that the views expressed in the case of Merilyn Shipping & Transports were not acceptable. That is one reason why the matter should be remanded to the Tribunal. Another reason for remanding the matter to the Tribunal is that the finding of facts recorded by the CIT (Appeal) was not tested by the Tribunal.
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