Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 141 - HC - Income TaxTDS u/s 194C - filing of form No.15I and 15J with the AO and not with the CIT - freight charges paid to small truck onwers - disallowance u/s 40(a)(ia) - Held that:- assessee is a transporter who had taken services of various small truck owners and freight charges were paid to them without deduction the TDS u/s.194C - The form no. 15-J has been submitted by the appellant in CIT-II Baroda office - during the course of assessment proceeding the appellant filed a copy of 15-J certificate to the Assessing Officer who had not doubted in payments of freight charges as non-genuine - Tribunal has recorded that during the course of the assessment proceedings, appellant had filed copy of 15-J form with the Assessing Officer who had not doubted the payment of freight charges as non genuine - Tribunal committed no error in holding that disallowance under section 40(a)(ia) was not justified - Decided in favour of Assessee.
|