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2015 (10) TMI 1446 - AT - Income TaxDisallowance of expenses on account of carriage fees - non-deduction of TDS u/s. 194C - CIT(A) deleted the disallowance - Held that:- The AO has disallowed the expenses in respect to the six parties at ₹ 30,99,790/- and qua this assessee has already deducted TDS and made payment. The amendment to the provisions of section 40(a)(ia) of the Act by the Finance Act, 2010 is curative in nature and will apply for and from AY 2005-06. The relevant assessment year involved in this appeal is AY 2006-07 and hence, the CIT(A) has rightly deleted the disallowance and we confirm the same. This ground of appeal of revenue is dismissed. - Decided in favour of assessee.
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