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2017 (3) TMI 795 - ITAT KOLKATATDS u/s 194C - non TDS on freight and forwarding expenses - Held that:- On the similar facts and circumstance this Hon’ble Tribunal in the case of Vas Electronics v. ACIT [2015 (11) TMI 1528 - ITAT KOLKATA] restored the file to the AO for fresh adjudication in the light of amended provisions of the Act and to verify whether the recipients have included the income in their respective returns and also paid taxes on the same. Bogus purchases - Held that:- As observed that the assessee has shown excess purchases from the party M/s. Heritage. The ld. AR before us submitted that the effect of credit note was not given therefore the difference arose in the balance of the parties. Thus we are inclined to restore this issue to the file of the AO for fresh adjudication in accordance with law. This ground of appeal is allowed for statistical purposes
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