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2013 (1) TMI 645 - AT - Income TaxAddition on account of income as per TDS certificate - Difference in books of accounts and TDS - TDS certificate issued by Mysore Breweries Limited, the total reimbursement made to the assessee – Due to clerical mistake debit note in excess of amount resultant shown higher reimbursement to assessee - Held that:- Following the decision in case of SUDHIR SEKHRI (2010 (4) TMI 50 - DELHI HIGH COURT) that addition wholly unwarranted. The assessee had explained that a credit note of Rs. 80,88,000/- issued by it in favour of Mysore Breweries Limited was not accounted for by them and, therefore, by this amount they had shown higher reimbursement to assessee – In favour of assessee Tax Credit - Where the income component was neither being admitted, nor was being offered to tax – TDS certificate issued by deductor - Held that:- Following the decision in case of Lear Automotive India Ltd. (2010 (2) TMI 963 - DELHI HIGH COURT) that credit is to be allowed to the deductee in respect of TDS made on higher amount of reimbursement than was actually offered to tax. Once the TDS certificate has been issued by deductor he cannot claim refund of the amount deducted because the tax deducted primarily constitutes income of deductee and he can only claim the refund of the amount – In favour of assessee Contravention of Rule 46A of the Income Tax Rules, 1962 - AO had required the assessee to submit the invoices/vouchers - the relevant documents were not available since the same got mutilated/ destroyed while shifting of office – Held that:- In regard to personnel expenses are concerned, no interference is called for with the said findings because the impugned amount was part of the overall salary payments debited to P&L A/c. And provision for audit fees is concerned, assessee had submitted a bill vide ADB-101/04 dated 12/06/2003 issued by Price Waterhouse mentioning that the same is claimed towards statutory audit fee. To examine genuineness of evidence - Remand back to AO
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