2017 (8) TMI 1538 - SCH - Income Tax

TDS u/s 194C - TDS on clearing and forwarding charges paid to C F Agents for clearing the consignments of import of goods - as held by HC that while at time of de-novo determination of the issue on merits in accordance with law however the onus shall be on the assessee to bring on record evidences that the ultimate payments made by C F agents to the payee have been offered by them to tax assessee shall be allowed by the AO to file necessary evidences and explanations in course of de-novo proceedings - HELD THAT - Delay condoned. Leave granted.

Summary

The Supreme Court condoned delay and granted leave in the case, tagging it with C.A. No. 7326/2016. Justices Kurian Joseph and R. Banumathi presided over the case. Mrs. Pinky Anand, ASG, Mr. D.L. Chidananda, Adv., Mr. Hemant Arya, Adv., and Ms. Anil Katiyar, AOR represented the petitioner.