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2013 (11) TMI 660 - KARNATAKA HIGH COURTQuestion of law to be raised before High Court - Addition on account of freight charges for non deduction of TDS – Held that:- No any substantial question of law arising in this appeal because whether the assessee has failed to deduct T.D.S. from the careers to freight charges were paid by it in excess of Rs.20,000/- in a particular transaction or in a sum of Rs.50,000/- p.a. to a particular career, is a question of fact and not a question of law – Commissioner(A) as well as Tribunal concurrently held that the material placed by the assessee discloses that no payment has been made in excess of Rs.20,000/- in regard to single transaction or in excess of Rs.50,000/- p.a. to a particular career – No interference required – Decided against the Revenue.
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