Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 124 - ITAT CHANDIGARHPayment to sub-contractor – Tax not deducted at source – Held that:- The assessee has booked advertisements for various clients – The assessee was not an accredited agent, therefore, the advertisement was routed through M/s Ram Advertising Service – Provisions of TDS would apply when a client makes payment to an advertisement agency - It is a case of one advertising agency getting work done from the other advertising agency i.e. a sub-contractor - When an advertisement is booked, some part of the work may be done by one agency and some part by another agency - In the absence of any evidence to show that M/s Ram Advertising Services has not provided any services, the only conclusion possible is that such agency had provided some services, therefore, the provisions of section 194C(2) are clearly applicable - There is no evidence to show that assessee is not an accredited agency and only M/s Ram Advertising Service is the accredited agency – Decided against assessee. Staff refreshment and travelling & conveyance – Held that:- No details have been filed by the assessee to examine whether any personal expenditure can be said to have been incurred – Partly allowed in favour of assessee.
|