2021 (2) TMI 615

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..... been paid to M/s. Cham Trading Organization and not making TDS against the payment made for this expenditure and hence, required to be disallowed as per the provisions of section 40(a)(ia) of the Act? - Disallowance of Terminal Handling Charges - Charges were paid to resident transport operators / labour contractors without making TDS against the payment of this expenditure and - CIT-A allo .....

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..... LANT ORDER PER: HONOURABLE MR. JUSTICE J.B.PARDIWALA 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, 'the Act, 1961') is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot dated 28th February 2020 in the ITA No.1133-RJT/2010 for the A.Y. 2007-08. 2 The Revenue has .....

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..... Handling Charges were paid to resident transport operators / labour contractors without making TDS against the payment of this expenditure and hence required to be disallowed as per the provisions of Section 40(a)(ia) of the Act? (C) Whether the Appellate Tribunal was right in law and on facts in upholding the order of the CIT(A) allowing relief from addition of ₹ 26,69,502 made under .....

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