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2015 (12) TMI 755 - AT - Income TaxTDS u/s 194 - Addition u/s 40(a)(ia) - non deduction of tds on road transportation charges - CIT(A) deleted the addition - Held that:- Assessee was not under any obligation to incur transportation charges because they are reimbursed by the APO. It has only accommodated the APO by making the payments to the transporters. In other words, the APO reimbursed the actual expenses incurred on their behalf. Therefore, the assessee has maintained a separate account for this purpose. This aspect has been seen by the CIT(A) in the finding extracted (supra). Assessee was not under obligation to deduct TDS under section 194C because the transporters have not acted on behalf of the assessee. They have transported the goods of APO. Considering these facts we do not find any error in the order of the ld. CIT(A). Hence the appeal of the Revenue is dismissed. - Decided in favour of assessee.
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