Assessing Officer had disallowed the payment of freight and carriage charges for failure to deduct tax at source. The Order was affirmed by the Tribunal. on appeal the Court held that since liability for deducting tax at source for payments made to individual contractors above monetary limits arose only with effect from 1-6-2007, for failure to deduct tax at source for previous year 2006-07, (i.e. 1-4-2006 to 31-3-2007), assessee should not be made liable to deduct TDS and, consequently, disallowance made under section 40(a)(ia) for non-payment of TDS under section 194C was to be deleted. As regards  commission and brokerage and claimed deduction for same but failed to furnish record or material to show that commission or brokerage was paid to different individuals and each one of such payment was less than monetary limit of Rs. 20,000, said sum was to be disallowed for non-deduction of TDS under section 194H of the Act. (AY. 2007-08)