Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 265 - ITAT CHENNAINon deduction of TDS - expenses claimed by the assessee on storage and parking charges - case of the assessee is that it has already paid all the amounts and no amount is pending - Held that:- Once already amounts are paid, the Special Bench decision of the Tribunal in the case of Myerlin Shipping and Transports v. Addl.CIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM ) squarely applies to the case. Also see CIT v. Vector Shipping Services P. Ltd. [2013 (7) TMI 622 - ALLAHABAD HIGH COURT] There is nothing on record that the assessee has already paid the amount. We, therefore, direct the Assessing Officer to examine whether payments were made or not and after examining and if found that the payments were already made, the Assessing Officer is directed to allow the claim of the assessee. - Decided in favour of assessee for statistical purposes.
|