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2017 (6) TMI 1245 - HC - Income TaxDisallowance u/s 40(a)(ia) - Tax Deducted at Source deposited after the due date - Held that:- Tax Deducted at Source was deposited after the due date, before the date of filing of the return. In that view of the matter, according to the Tribunal, disallowance under Section 40 (a) (ia) of the Income Tax Act, 1961 cannot be made. This issue is covered in favour of the assessee by judgment of this Court in the case of J.K.Construction Co. [2013 (2) TMI 54 - GUJARAT HIGH COURT]. This question is, therefore, not required to be considered. Enhancement under Section 40 (a) (ia) - charges paid to the truck owners for transportation of the goods - Held that:- AO as well as CIT (Appeals) proceeded on the basis of such transportation being in the nature of a contract, required deduction of tax at source. The Tribunal, however, held that there is nothing on record to suggest that there was any relationship of contractor and contractee between the assessee and the truck owners. The assessee had merely hired the trucks for transportation on need basis. That being the position, no question of law arises.
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