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2015 (12) TMI 506 - AT - Income TaxTDS u/s 194C - non-deduction of TDS on air freight charges - addition u/s 40(a)(ia) - CIT(A) deleted the addition - Held that:- The assessee made the payment on account of reimbursement of the air freight expenses and nothing was payable at the year end. Therefore, the disallowance made by the AO was rightly deleted by the ld. CIT(A). Similarly the disallowance on account of sea freight was wrongly made by the AO by invoking the provisions of Section 194C of the Act which were not applicable, since the individual payment were less than ₹ 50,000/- by different companies and moreover those payments were only the reimbursement of expenses and nothing was payable. Therefore, the disallowance made by the AO was not justified and the ld. CIT(A) rightly deleted the addition made by the AO on account of the disallowance of sea freight expenses. We do not see any infirmity in the impugned order passed by the ld. CIT(A). - Decided against revenue
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