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2012 (7) TMI 161 - ITAT, AGRAWhether payment made for normal and routine supervision of works assigned was covered u/s. 194J as not u/s. 194C of the Income Tax Act, 1961 – assessee has deducted taxes @ 2.06% as per section 194C of the IT Act treating it as supervision charges - as per the AO, the same is covered by section 194J of the IT Act – Held that:- Matter requires reconsideration at the level of ld. CIT(A) because he has to specify in the appellate order as to which of the clauses of section 194J would apply in the case of assessee and he has to give reasons for the same in the appellate order. Merely because the assessee originally mentioned section 194J in the TDS return by itself is not sufficient to put the assessee in default for short deduction and late payments of taxes with interest - CIT(A) has not given any finding on the same and dismissed the appeal of the assessee despite specific material was produced before him - appeal of the assessee is partly allowed for statistical purposes
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