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2011 (11) TMI 703 - AT - Income TaxTDS u/s 194C - disallowance of freight charges u/s. 40(a)(ia) - non-deduction of TDS where the freight charges includes Octroi tax paid to Maharastra Government by the transporters and reimbursed by the assessee - Held that:- The issue of reimbursement of customs duty charges and other charges which are incurred by agents on behalf of assessee cannot be subject matter of TDS. See Assistant Commissioner of Income-tax Versus Grandprix Fab. (P.) Ltd. [2009 (10) TMI 659 - ITAT DELHI] Disallowance of business promotion expenses, Coolie & Cartage expenses and general expenses respectively - Held that:- We find that in absence of proper evidence Assessing Officer made estimated disallowances on account of business promotion expenses, coolie and cartage expenses and general expenses. In appeal, CIT(A) gave part relief on account of business promotion expenses i.e. 20% of the expenses amounting to ₹ 12,327/- i.e. sustained the disallowance of ₹ 6,000/-, sustained the disallowance of ₹ 8,388/- out of coolie and cartage expenses and sustained the disallowance as made by Assessing Officer in respect of general expenses i.e. ₹ 2,918/-. Since lower authorities have made the disallowances in absence of proper evidence, we find no need to interfere with the same and the same is hereby upheld. These grounds of assessee’s appeal are dismissed.
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