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2010 (1) TMI 411 - HC - Income TaxFreight Charges- deduction at source- The assessing officer disallowed the deduction of freight paid by the assessee to T u/s 40(a)(ia) of the Act, on the ground that it had failed to deduction tax thereon. Commissioner (Appeals) partly allowed the appeal. Tribunal deleted the disallowance on the ground that there was no material on record to prove any written or oral agreement between the assessee and the recipients of goods for a specific period quantity or price, that none of the individual payments exceeded Rs. 20,000. held that- assessee could not be said to be an assessee in default for non-deduction at source in terms of section 194C of the Act on the amount of freight billed saperately by T.
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