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2014 (6) TMI 738 - AT - Income TaxDeletion of disallowance u/s 40(a)(ia) of the Act – TDS not deducted - Payments made for freight and forwarding expenses and transport expenses – Held that:- The addition has been made by the AO by invoking the provision of section 40(a)(ia) of the Act in respect of reimbursed expenses – Following Prayas Engineering Limited Versus The Addl. Commissioner of Income Tax [2014 (5) TMI 268 - ITAT AHMEDABAD] - the commission paid by the assessee to the agent for clearing and forwarding tax was duty deducted - expenses were incurred by agent on behalf of assessee-principal for transportation and other charges, which had been spelt out in bill itself - So far as obligation to deduct tax at source form payment of transport charges and other charges was concerned, same was complied with by agent, who had made payment on its behalf – thus, there is no need to interference with the order of the CIT(A) – Decided against Revenue.
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