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2013 (8) TMI 241 - HC - Income TaxUnexplained gift u/s 68 - Gift from brother in USA - Tribunal held all details disclosed therefore deleted addition - Held that:- gift was received from the brother of the assessee. Necessary details were provided to establish the fact. The brother was residing in USA. The gift was received through banking channel. Copies of draft/cheque issued by the donor and the copy of the passport and the acknowledgement of the donor having filed the return in USA were produced - Decided against Revenue. Disallowance of freight charges u/s 40(a)(ia) - TDS not deducted - Tribunal held A.O. failed to establish how Section 40(a)(ia) is applicable therefore deleted disallowance - Held that:- AO could not point out any subcontractor in whose case the charges were made in excess on an individual transaction - assessee had produced copy of the accounts of carting paid - On the basis of such document, he had from the outset contended with the Assessing Officer that no individual payment exceeded Rs.20,000/- at a time nor the total to an individual pay exceeded Rs. 50,000/- in a year. The Assessing Officer, without discarding such stand of the assessee, proceeded to make disallowance under Section 40(a)(ia) of the Act on the premise that tax was not deducted at source - Decided against Revenue.
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