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2015 (8) TMI 1458 - AT - Income TaxTDS u/ 194C - tds liability on reimbursement expenses - addition u/s. 40(a)(ia) being the reimbursement of expenses paid to clearing and & forwarding Agents, reimbursed towards stamp charges, documents charges for custom, loading & Unloading charges and other miscellaneous expenses - Held that:- The assessee’s stand throughout has been that such shipping payments do not require TDS deduction as per the Boards Circular No. 723 dated 01-09-1995 excluding operation of the relevant TDS provisions. Both the lower authorities fail to rebut this contention on facts and law. We accordingly hold that the CIT(A) erred in directing the Assessing Officer to consider assessee’s shipping line bills for the purpose of TDS deduction. The case file reveals that a coordinate bench of the tribunal in assessee’s own case for preceding assessment year [2014 (5) TMI 268 - ITAT AHMEDABAD] holds similar reimbursements made to be very payee as not covered by TDS provisions. The Revenue fails to point out any distinction on facts. We observe in these circumstances that the Commissioner of Income Tax(A)’s action in part is not liable to be upheld on both counts i.e. merits as well as judicial consistency. - Decided in favour of assessee.
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