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2021 (7) TMI 450 - ITAT DELHITDS u/s 194H - 'Commission and Shipping Charges' - Disallowing the expenses related to commission and shipping charges - HELD THAT:- We have gone through the record before us and find that the confusion arose owing to the deduction of TDS by the assessee u/s. 194H and dissimilar approaches taken by the assessee in recording the fact and the interpretation of the same by the revenue. We hold that the interest of justice would be well served if the matter is remanded back to the file of the AO with direction to the assessee to file proper reconciliation statements. AO would go through the same and deal with it in accordance with the approved accounting standards and provisions of the Income Tax Act. - Appeal of the assessee is allowed for statistical purposes.
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