Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1361 - AT - Income TaxTDS u/s 194C - breaking-up the bill into reimbursement and charges - payment made by the assessee towards freight to Forwarding and Clearing Agents - non deduction of TDS u/s.40(a)(ia) - Held that:- The bills raised are clear-cut bills raised on the Assessees herein and they do contain the break-up of the various heads but nowhere is there a claim of reimbursement. Further, when a bill is raised by a Clearing and Forwarding agent on an Assessee, the bills is a consolidated bill. The Assessee cannot break-up the said bill into reimbursement and charges. This is because the Assessee is not in any way entitled to quantify the income of the Clearing and Forwarding agent. What is the commission of the Clearing and Forwarding agent from the airlines is not known to the Assessee. Similar is the case in respect of other expenses also. In these circumstances, the claim of the Assessee that the expenses are reimbursement and consequently are not liable for TDS would not be a ground for non-deduction of TDS. Further, in the Assessees' own case for the earlier assessment year, on identical facts the co-ordinate bench of this Triunal had already taken decision and no change in facts have also been brought to the attention of the Tribunal. In fact, both the ld. DR and the ld. AR on behalf of the Assessees admit that the facts remain the same. - Decided in favour of revenue
|