Matter related to Applicability of TDS on payments of air fare to freight agents located abroad remanded back to ITO

IN THE ITAT MUMBAI BENCH ‘L’ Assistant Commissioner of Income-tax versus S.R. Brothers IT APPEAL NO. 5361 (MUM.) OF 2003 [ASSESSMENT YEAR 2006-07] MARCH 30, 2012 ORDER P.M. Jagtap, Accountant Member  This appeal is preferred by the Revenue against the order of learned CIT(Appeals)-19, Mumbai dated 10th July, 2009. 2. The main issue involved in this appeal relating to deletion by the learned CIT(Appeals) of the dis allowance of Rs.50,91,541/- made by the AO u/s 40(a)(ia) is raised by the Revenue in ground No. 1 and 2 of this appeal which read as under : 1.  On ...