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2016 (1) TMI 405 - AT - Income TaxNon deduction of tds on repairs and maintenance expenses - Held that:- It can be assumed that the repairs and maintenance expenses debited to the profit & loss account was purely in the nature of labour charges for repairs and maintenance and did not include any expenditure on account of purchase of any components/parts. We find that the AO has not made any enquiry with regard to the nature of expenditure. However, before the ld.CIT(A), the assessee has given separate account of replacement of spares and labour charges. Under these facts, we deem it proper to restore these issues to the file of AO for decision afresh. Needless to say that the AO would afford reasonable opportunity of being heard to the assessee. - Decided in favor of assessee for statistical purposes.
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