The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that freight inward charges was part and parcel of the purchase of goods. Therefore, the bench deleted the disallowance made under Section 40(a)(ia) of the Income Tax Act, 1961 on non deduction of TDS. Assessee, Kalpesh Ganpatlal Patel, engaged in the trading business of Gypsum Board….
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