Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

disallowed under section 40(a)(1a) of the Act. 2. The assessing officer held that the payment made to M/s.Seven Ocean Shipping Company as shipping charges came under the purview of section 194C of the Act. In appeal, at the behest of the assessee, the Commissioner of Income Tax held that the payment to M/s.Seven Ocean Shipping Company