2017 (6) TMI 1245

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..... DER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals arise out of a common judgment of the Income Tax Appellate Tribunal dated 6.10.2016. Following questions are raised for our consideration. "[A] Whether the Appellate Tribunal is right in law and on facts in deleting the disallowance of Rs. 1,11,73,780/- made under Section 40 (a) (ia) of the Income Tax Act, 1961? [B] Whether the .....

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..... he revenue authorities under Section 40 (a) (ia) towards the charges paid to the truck owners for transportation of the goods. The Assessing Officer as well as CIT (Appeals) proceeded on the basis of such transportation being in the nature of a contract, required deduction of tax at source. The Tribunal, however, held that there is nothing on record to suggest that there was any relationship of co .....

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