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2020 (9) TMI 75 - KARNATAKA HIGH COURTAddition u/s 40(a)(ia) - disallowance made towards transportation charges - Tribunal held that the assessee has produced the evidence in case of payment made to one T.Shivakumar and the matter was therefore, remitted for re-examination - HELD THAT:- Admittedly, the assessee had produced a copy of the agreement entered between it and T.Shivakumar as well as affidavit of T.Shivakumar stating that he acted only as a commission agent. CIT (Appeals) refused to accept the evidence adduced by the assessee. Tribunal directed the remand of the matter to the CIT (Appeals). In view of submissions made and in the facts of the case, the remand of the case is imperative. Accordingly, it is directed that the assessee shall be at liberty to adduce the evidence with regard to the payments made to Abdul Rahim and Srinivas before the CIT (Appeals). The aforesaid evidence shall be considered by the CIT (Appeals) and in case, CIT (Appeals) deems it appropriate, he shall be at liberty to seek the remand report from the Assessing Officer and thereafter to decide the matter afresh in accordance with law. To the aforesaid extent, the order passed by the Tribunal is modified. No substantial questions of law
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