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2010 (12) TMI 753 - AT - Income TaxAddition u/s 40(a)(ia) - TDS u/s 194C - assessee has made payment of Rs.39,14,620/- to fourteen parties on account of bus hiring charges. It is also noted by the AO that the assessee has not deducted TDS from this payment and hence, deduction on this account is not allowable - it has to be accepted that the payment by the assessee on account of hiring charges of buses cannot be a payment by a contractor to a sub-contractor - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the provisions of sec. 194C, the assessee was not required to deduct TDS from these payments and hence, the provisions of sec. 40(a)(ia) are not applicable for these payments - Decided in favour of the assessee
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