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2013 (8) TMI 522 - ITAT DELHIExpenses not allowed for non-deduction of TDS u/s 40(a)(ia) - Assessee is a partnership firm and is an agent of M/s Maruti Udyog Ltd. and its business is sales, servicing and managing a workshop for maintenance of vehicle - Assessee had incurred an expenditure of Rs.29,70,172/- and Rs.11,31.388/- under the heads denting and painting expenses and free service charges - No TDS was deducted against denting and painting expenses and free service charges payments – Held that:- Relying upon the judgment in the case of Hero MotoCorp. Ltd. Vs. Addl. CIT in ITA No. 1980/D/2012, it is held that dealer has not rendered technical services as contemplated u/s 194J to the assessee for which the assessee paid a particular amount to the dealer and non-deduction of tax at sources on such payments does not attracts disallowance u/s 40(a) (ia) – Provisions of 194J are not applicable. Regarding applicability to section 194C – Held that:- Individual payments were not exceeding Rs.50,000/- and, therefore, provisions of section 194C are also not applicable – Decided against the Revenue.
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