Disallowance of freight & carriage expense justified for non-submission of TDS payment Proof or CA certificate

Paras Nath Singh Vs ACIT (ITAT Patna) Main grievance of the assessee is disallowance u/s 40(a)(ia) amounting to Rs. 25,74,023/- being the expenditure incurred in respect of freight and carriage. On this specific issue from the perusal of assessment order passed by the AO and it was come to our notice that he had categorically observed that assessee did not furnish the name and address of the party to whom payments were made on account of freight and carriage beside that assessee did not furnish the details of TDS before the AO also. Therefore, the ld. AO viewed that it was a clear violation of...